A-Tac Inc. has compiled the following information related to its three products. Costs of disposal are estimated to be 10% of selling price, and gross profit is estimated to be 20% of the selling price. Determine the value of inventory applying the lower-of-cost-or-market rule to each individual inventory item. Note Round each amount to the nearest dollar. #1 #2 #3 Estimated selling price $600 $400 $500 Original cost (LIFO) 500 250 450 Replacement cost 400 350 475 Inventory at the lower-of-cost-or-market $ $ 0 $ 0