Help The following information pertains to Hagen Metal Work's ending inventory for the current year Ite C Unit Cost 524 Unit Market Value SIG Quantity 90 75 40 22 22 K M 25 15 20 28 17 Required a. Determine the value of the ending inventory using the lower-of-cost or market rule applied to (1) each individual inventory item and (2) the inventory in aggregate. b. Calculate the adjustment required under both methods, assuming the decline in value is immaterial, Complete this question by entering your answers in the tabs below. Required A Required Calculate the adjustment required under both methods, assuming the decline in value is immaterial Adjustment 1. Individual item method 2 Aggregate method