Inventory Item Inventory Quantity Cost per Unit Market Value per Unit

Birch 21 $110 $96

Cypress 34 237 225

Mountain Ash 20 240 222

Spruce 38 228 225

Willow 39 289 313

Total Cost Total Market Total Lower of C or M

Birch $ $ $

Cypress $ $ $

Mountain Ash $ $ $

Spruce $ $ $

Willow $ $ $

Total $ $ $