hello can you help me with this question please ?

The Jewel Fool had the following inventory items on hand at the end of the year Necklaces Bracelets Quantity 10 50 Cont per Item $72 62 Value per Item $.77 42 Determine the lower of cost or marketet realizable value per unit and the total amount that should be reported on the balance sheet for each item of inventory. Lower of Cost or Market per Unit Total Amount Reported Necklaces Bracelets Total $ 0