$4$ Lower$-$of$-$Cost$-$or$-$Market Method

Lower$-$of$-$Cost$-$or$-$Market Method

$\backslash$table$[[$Item$,$Inventory Quantity,Cost per Unit,$\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$JFW$1,85,$$$45,$$$47$