For each of the following, calculate the cost of inventory reported on the balance sheet. 
Definitions:
Adverse Effect
An Adverse Effect is an undesired, harmful outcome resulting from a medication or other intervention.
Moderate Drinking
Consumption of alcoholic beverages in a manner that is within recommended guidelines and limits, aiming to reduce health risks.
Moderate Drinking
The consumption of alcohol in a controlled manner that minimizes the risk of negative health and social consequences.
Overdose
An excessive and dangerous dose of a substance, typically a drug, leading to severe toxic reactions or death.
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