Cost Allocation and Lower$-$of$-$Cost$-$or$-$Market

Douglas Company's beginning inventory and purchases during the fiscal vear ended December $31,20$ w$,$ were as shown.

$\backslash$table$[[,,,,,],[,,$Units,Unit Price,Total Cost,$],[$January $1,20--,$Beginning inventory,$1,110,$$$,7\mathrm{.}90,$$$8,769$