I need help with requirement b

Case Clased Comgany sells cases for smartphones and natepad computers. The company uses the LIFO method for casting inventory. Case Closed groups inventory by the device manufacturer for which the case is made in its LCM computations. Case Closed provided the following information regarding inventory at the end of the current year. Click the icon to view the data) (Click the icon to view the abbreviation definitions.) Read the requirements. X Complete the table below to identify the market value per unit amounts for each product, the total cost amounts, and the total market value amounts. Coat per Market Group No. Manufacturer No. of Units Unit Total Cont per Unit Total Market Data table Smartphone case General Tech 800 $ 9 $ 5,400 $ 12 $ 7.200 Notepad case General Tech 800 17 13,600 16 12,800 Subtotal - General Tech $ 19,000 $ 20,000 Group No. Smartphone case Smartphone Case Pacific Base 400 10 $ 4,000 8 $ 3,200 Notepad case Notepad case Pacific Base 250 19 4,750 13 3,250 Smartphone case Subtotal-Pacific Base $ 8,750 $ 6,450 Notepad case No. or Units Manufacturer CRC $ $ 12 600 $ General Tech General Tech 800 16 7 SP Disposal NPM Cost 18 $ 2S 11 $ 8 30 2 21 17 11 1 2 10 28 2 19 19 400 Pacific Base Pacific Base 13 250 $ 27,750 $ 28,450 Total Requirement a. Conduct a lower of-cost-or-market (LCM) test for Case Closed assuming that it uses the total inventory approach Print Done $ 1,300 Assuming Case Closed uses the total inventory approach for LCM computations, it will record a loss adjustment Requirement b. Conduct a lover-of-cost-or-market test for Case Closed assuming that it uses the individual-item approach for LCM computations. (Enter a "' if na LCM Inss adjustment is required.) Assuming Case Closed uses the individual-item approach for LCM computations, it will record a loss adjustment