Description	Quantity	Unit Cost	Market Value	Total Cost	Total Market	Lower of Cost or Market
Printer Cartridges
Item 119	140	$36.00	$36.50	$5,040.00	$5,110.00
Item 120	160	29.75	26.50	4,760.00	4,240.00
Item 121	220	33.00	28.50	7,260.00	6,270.00
Total cartridges				$17,060.00	$15,620.00	$0.00
Fax Machines
Item 210	50	$96.00	$99.00	$4,800.00	$4,950.00
Item 211	40	202.00	196.00	8,080.00	7,840.00
Item 212	38	235.00	220.00	8,930.00	8,360.00
Total Fax Machines				$21,810.00	$21,150.00	$0.00
Total inventory				$38,870.00	$36,770.00	$0.00
Lower of cost or market by individual items
Lower of total cost or total market

• please answer the lower cost or market column as well as the two questions on the bottom of chart.