A company has the following per unit original costs and replacement costs for its inventory. Part A: 10 units with a cost of $3 and replacement cost of $2.50. Part B.40 units with a cost of $9 and replacement cost of $9.50. Part.75 units with a cost of $8 and replacement cost of $750. Under the lower of cost or market method, the total value of this company's ending inventory must be reported as: $990.00 or $94750 depending upon whether LCM is applied to individual items or to the inventory as a whole. O $96750 $947.50 O $990.00 O $967.50 or $94750, depending upon whether LCM is applied to Individual items or the inventory as a whole