Company D has biological assets that have a carrying amount of P$250,000$ before year$-$end

adjustments. Information at year$-$end is as follows:

If Company D expects to purchase from Market $1,$ how much is the fair value?

If Company $D$ revalues its inventory and bought it from Market $2,$ how much is the inventory cost

at the end of the year?

If Company D bought from Market $3,$ how much is it better than Market $1$ and Market $2,$ if any?

Among the three Markets, where should Company $x$ would be better off to transact and why?