LO $10\mathrm{.}1$ The following information is taken from a company's records. Applying the lower$-$of$-$cost$-$or$-$market approach, what is the correct value that should be reported on the balance sheet for the inventory?

$\backslash$table$[[,$Cost per Unit,Market Value per Unit,LCM Dollars$],[$Inventory item A $(10$ units$),$$$36,$$$35,$$$?$