15. The Twinkster Company has six different categories of inventory. Quantity, cost, market value for each inventory category is shown below: Items Quantitye Cost Per Units Market Valuea a Per Unit 10 7500 $6.300 $6.2500 20 8004 $8.450 $10.000 30 5455 $13.000 $11.500 40 3250 $32.450 $30.000 50 1250 $50.750 $52.6000 60 250 $65.000 $70,000 - The company carries inventory at lower-of-cost-or-market applied to each individual category 1 - Required: (a) Determined the value of ending inventory after applying the lower-of-cost-or-market rule *(b) Prepare the journal entry required to adjust inventory