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Saved Units Per Unit Cost Market 344 259 325 203 $ 99 120 95 61 $107 109 104 50 Item Car audio equipment Speakers Stereos Amplifiers Subwoofers Security equipment Alarms Locks Cameras Binocular equipment Tripods Stabilizers 479 290 211 159 102 319 134 93 331 184 169 79 106 93 114 Required: 1. Calculate the lower of cost or market for the inventory applied separately to each item. 2. If the market amount is less than the recorded cost of the inventory, then record the LCM adjustment to the Merchandise Invento account Complete this questions by entering your answers in the tabs below. Required 1 Required 2 If the market amount is less than the recorded cost of the inventory, then record the LCM adjustment to the Merchandise Inventory account. Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Calculate the lower of cost or market for the inventory applied separately to each item. Per Unit Total Item Units Cost Market LCM applied to: Individual Items Cost Market Car audio equipment Speakers 344 $ 99 $ 107 Stereos 259 120 109 325 95 104 Amplifiers Subwoofers Security equipment 203 61 50 Alarms 479 159 134 Locks 290 102 93 211 319 331 Cameras Binocular equipment Tripods Stabilizers 184 79 93 169 106 114 Total David Required 1 Required 2 If the market amount is less than the recorded cost of the inventory, then record the LCM adjustment to the Merchandise Inventory account. View transaction list Journal entry worksheet