Determine the unit value that should be used for inventory costing following "lower$-$of$-$cost$-$or$-$market value". $($Round answers to $2$ decimal places, eg$.52\mathrm{.}75.)$

$\backslash$table$[[,$A$,$B$,$C$,$D$,E,$F$],[$Cost$,$$$2\mathrm{.}35,$$$2\mathrm{.}48,$$$2\mathrm{.}35,$$$2\mathrm{.}57,$$$2\mathrm{.}45,$$$2\mathrm{.}45$