A company has four products and has 100 units of each in stock.The cost and net realisable value of each of the products are: 
The value of inventory in the balance sheet should be:
Definitions:
Nitrogen Fixation
The chemical processes by which atmospheric nitrogen is assimilated into organic compounds, especially by certain microorganisms as part of the nitrogen cycle.
Earth's Seasons
Periods throughout the year characterized by changes in weather, ecology, and hours of daylight, resulting from the earth’s tilt and orbit around the sun.
Earth's Tilt
The angle between Earth's rotational axis and its orbital plane around the Sun, which significantly influences seasonal variations in climate.
Orbit
The path followed by an object revolving around another object or the cavity in the skull in which the eye and its appendages are situated.
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