Basic inventory data for April 30 are presented below for a business that employs the lower-of-cost-or-market basis of inventory valuation to each category. a. Complete the table. Unit Cost Unit Market Total Lower of Commodity Quantity Price Price Total Cost Total Market Cost or Market 35 $52 $55 B 20 155 150 C 25 82 85 D 40 58 55 Total b. Determine the amount of reduction in the inventory at April 30 attributable to market decline