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Lower-of-Cost-or-Market Method On the basis of the following data, determine the value of the inventory at the lower-of-cost-or-market by applying lower-of-cost-or-market to each Inventory item, as shown in Exhibit 10, Item Inventory Quantity Cost per Unit Market Value per Unit (Net Realizable Value) JFW: 141 $22 $22 SAW9 286 18 Periodic Inventory Using FIFO, LIFO, and Weighted Average Cost Methods The units of an item available for sale during the year were as follows: Jan. 1 Inventory 15 units at $32 $480 Aug. 13 Purchase 16 units at $33 528 Nov. 30 Purchase 7 units at $35 245 Available for sale 38 units $1.253 There are 11 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the Inventory cost using the (a) first-in, first-out (FIFO) method; (b) last-in, first-out (LIFO) method; and (c) weighted average cost method (round per-unit cost to two decimal places and your final answer to the nearest whole dollar). First-in, first-out (FIFO) b. Last-in, first-out (LIFO) Weighted average cost c