25. The Rowe Company has six different categories of inventory. Quantity, cost, market value for each inventory category is shown below Required: a) Determine the value of ending inventory after applying the lower-of-cost-or-market rule to each individual category of inventory. b) Determine the value of ending inventory after applying the lower-of-cost-or-market rule to inventory in aggregate. c) Prepare the journal entry, if required, to adjust inventory for part a above. d) Prepare the journal entry, if required, to adjust inventory for part b above