The following lots of a particular commodity were available for sale during the year: 
The firm uses the periodic system and there are 20 units of the commodity on hand at the end of the year. What is the amount of inventory at the end of the year according to the average cost method?
Definitions:
Genetic Blueprint
The set of genetic instructions encoded in DNA that defines the characteristics of an organism.
Maturation
The process of development in which an individual matures or reaches full functionality, often used to describe the physical and psychological growth that occurs naturally with age.
Habituation
Tendency of the brain to stop attending to constant, unchanging information.
Learned Helplessness
A condition in which a person suffers from a sense of powerlessness, arising from traumatic events or persistent failure to succeed. It is thought to be one of the underlying causes of depression.
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