\begin{tabular}{lccc} & Units & \begin{tabular}{c} Cost \\ per Unit \end{tabular} & \begin{tabular}{c} Net \\ Realizable \\ Value \\ per Unit \end{tabular} \\ Cameras & & & \\ Minolta & 5 & $159 & $150 \\ Canon & 8 & 160 & 163 \\ Light Meters & 12 & 135 & 116 \\ Vivitar & 10 & 109 & 131 \\ Kodak & 10 & & \end{tabular}
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