4 Check m The tollowing information pertains to Hagen Metal Work's ending inventory for the current year 2 Required a. _mre the value of the ending inventory using the lower of cost or market rule applied to a, each individual inventory item and 2) the inventory in aggregate Ending inventory Aggregale method 4 Required 2Dne of the ending Inventory using the lower of cost or market rule appled to t) each individual Inventory tem and (2) the inventory in aggregate 01 37 34 Ending Inventory 1 Individual tem method Aggregate method b. Calculate the adjustment required under both methods, assuming the decline in value is immaterial. 1 indvidual tem method Aggregate method