Considering the following information, and applying the lower$-$of$-$cost$-$or$-$market approach, what is the correct value that should be reported on the balance sheet for the inventory?

$\backslash$table$[[,$QTY$,$UNIT COST UNIT MARKTOTAL COSTOTAL MKT LCM$],[$ITEM $1,10,$$$36,$$$35,],[$ITEM $2,25,20,20,],[$ITEM $3,12,6,8,]]$