The following information pertains to each unit of merchandise purchased for resale by Vend Co.:

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March 1, 2006

Purchase price

$ 8

Selling price

$12

Price level index

110

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December 31, 2006

Replacement cost

$10

Selling price

$15

Price level index

121

Under current cost accounting, what is the amount of Vend’s holding gain on each unit of this merchandise?

  1. $0
  2. $0.80
  3. $1.20
  4. $2.00