Flin Flon Limited sells three products whose prices are sensitive

Flin Flon Limited sells three products whose prices are sensitive to price fluctuations. The following inventory information is available for these products at March 31, 2011:

(a) CalculateFlinFlon’sinventoryatthelowerofcostandnetrealizablevalue.
(b) Prepare any journal entry required to record the LCNRV, assuming that Flin Flon uses a perpetual inventory system.
(c) Assume that Flin Flon still holds product C a year later and that it has recovered its decline in value and that the net realizable value of product C is now $11. Should Flin Flon carry its inventory of product C at March 31, 2012, at cost, net realizable value, or some other value? Explain

 

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