Back Country Sports (BCS) carries three types of camping tents. The following information pertains to the ending inventory of each tent type: Tent Type Quantity Unit Cost Unit Market Value Ultra light 238 $ 485 $ 505 All elements 308 595 555 Family sleeper 123 755 725 Required: Determine the ending inventory that BCS will report on the balance sheet, assuming that it applies the lower-of-cost-or-market rule to individual inventory items