company's inventory records as of December 31; 2025. Greg Forda is an accounting clerkin the accounting department of Teal Co., and he cannot understand why the market value keeps changing from replacement cost to net realizable value to something that he cannot even figure out. Greg is very confused, anid he is the one who records inventory purchases and calculates ending irventory. You are the manager of the department and an accountant. Calculate the lower-of-cost-or-market using the individual-item approach, (Round answers to 2 decimal ploces, eg. 78.73.) Lower-of-Cost-or-Market (Per unit basis) ltemA Item B \$ Item C $ ItemD$ Item E$