A company has the following per unit recorded cost and replacement cost relating to its inventory Item 1 Item 2 Item 3 5 units 7 units 9 units cost $50 Cost $60 Cost $30 Market $45 Market $65 Market $25 Applying the lower of cost or market method, the reported value of this company's ending inventory if LCM is applied to individual items is $870 $905 $920 $940