The cost is still $50, and the cost to prepare it for sale is $20, so the net realizable value is $45 ($115 market value - $50 cost - $20 completion cost). Since the net realizable value of $45 is lower than the cost of $50, you should record a loss of $5 on the inventory item, thereby reducing its recorded cost to $45.
Scenes in Art. The Nile River often influenced the content of Egyptian art. A boat with many oars was a common scene in Predynastic art, but scenes involving hunting or vegetation along the Nile were depicted in art across many periods.
The Ancient Egyptian art style known as Amarna Art was a style of art that was adopted in the Amarna Period (i.e. during and just after the reign of Akhenaten in the late Eighteenth Dynasty, and is noticeably different from more conventional Egyptian art styles.