I need to calculate the ceiling, floor, market LCM and value using the FIFO method. Please list steps on how to calculate these numbers because I do not understand.

Table 4, part 1-Inventory-January Ending Counts Units Replacemeto SellingSelli SellingNormal Cost Costs | Profit% Item Name Ceiling Floor Market LCM Value Price 25 60 Ropes Climbing shoes Climbing Hardware Helmets Total 100 700 100 600 1500 10 35 20 25 30% $ 10 25% $ 20% $ 20 30%|$ 25 35 40