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Part A Santana Rey of Business Solutions is evaluating her inventory to determine whether it must be adjusted based on lower of cost or market rules. Business Solutions has three different types of software in its inventory, and the following information is available for each. Per Unit Skopped Units Inventory Items office productivity Cost $77 9 8 103 Desktop publishing Accounting 9 99 96 eBook Required: Compute the lower of cost or market for ending inventory assuming Rey applies the lower of cost or market rule to each product in Inventory. Must Rey adjust the reported inventory value? Print Part B Selected accounts and balances for the three months ended March 31, 2022, for Business Solutions follow. References 60 Beginning inventory, January 1 Cost of goods sold 44,548 Ending inventory, March 311 2,400 Compute Inventory turnover and days' sales in inventory for the three months ended March 31, 2022. Complete this question by entering your answers in the tabs below. Part A Part 8 Compute the lower of cost or market for ending inventory assuming Rey applies the lower of cost or market rule to each product in inventory. Must Rey adjust the reported inventory value? BUSINESS SOLUTIONS Inventory Items Units Total Cost Total Market Per Unit Market 79 LCM Applied To Items Cost 77 $ Office productivity 9 Desktop publishing. 8 103 106 Accounting 9 99 96 Totals Lower of cost or market for inventory applied separately to each product Rey must adjust the reported inventory value 10 points Mc Graw Hill $ Market $ 79 106 $ 0 $