1285. Net realizable value is added into separate costs to calculate

split off costs
final cost of direct labour
final sales
final costs
✅ The correct answer is C.
Net realizable value is added into separate costs to calculate final sales. Net realizable value (NRV) is the value for which an asset can be sold, minus the estimated costs of selling or discarding the asset. The NRV is commonly used in the estimation of the value of ending inventory.

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