Determine the amount of ending inventory using LIFO: $($worth $10$ points$)$

The Rowe Company has six different categories of inventory. Quantity, cost, market value for each inventory category is shown below$($worth $10$ points$)$

$\backslash$table$[[$Item$,$Quantity,Cost per Unit,Mkt$.$ Value per Unit$],[$A$,700,$$$,10\mathrm{.}90,$$$,10\mathrm{.}75],[$B$,950,$$$,3\mathrm{.}65,$$$,4\mathrm{.}00],[$C$,520,$$$,15\mathrm{.}00,$$$,13\mathrm{.}90],[D,115,$$$,23\mathrm{.}30,$$$,21\mathrm{.}50],[$E$,400,$$$,44\mathrm{.}25,$$$,47\mathrm{.}60],[$F$,90,$$$,89\mathrm{.}10,$$$,91\mathrm{.}55]]$

Required:

Determine the value of ending inventory after applying the lower$-$of$-$cost$-$or$-$market rule to each individual category of inventory.

$9.$ List five internal control procedures that should be followed to safeguard cash and reduce the likelihood of theft. $($worth $10$ points$)$