Lower of Cost of Market

Yankees Company uses LIFO inventory and has the following items as inventory as of December $31,2022.$ What is the value of inventory by applying Lower of Cost of Market?

$\backslash$table$[[\frac{\text{t}\text{e}\text{m}}{1},$Cost,$\backslash$table$[[$Current$],[$Replacement Cost$]],\backslash$table$[[$Estimated$],[$Selling Price$]],\backslash$table$[[$Completion$],[$& Disposal Cost$]],\backslash$table$[[$Normal$],[$Profit Margin$]]],[\frac{1}{2},$$$220,$$$250,$$$280,$$$15,$$$56$