(12) Blank Company sells three different categories of tools (small, medium and large). The cost and market value of its inventory of tools are as follows. Cost Market Small $65,088 $74,241 Medium 294,930 264,420 Large 154,584 173,907 Determine the value of the company's inventory under the lower-of-cost-or-market approach. Small $ ______________? Medium $ ______________? Large $ ______________? Thank you