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begin{tabular}{cccc} Item & Inventory Quantity & Market Value per Unit Cost per Unit (Net Realizable Value) hline JFW1 & 118 & $55 & $50

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\begin{tabular}{cccc} Item & Inventory Quantity & Market Value per Unit Cost per Unit (Net Realizable Value) \\ \hline JFW1 & 118 & $55 & $50 \\ SAW9 & 240 & 26 & 29 \end{tabular} Exhibit 10 Determining Inventory at Lower of Cost or Market (LCM)

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