Lower$-$of$-$Cost$-$or$-$Market Inventory

On the basis of the following data:

$\backslash$table$[[$Commodity$,\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Unit$],[$Cost Price$]],\backslash$table$[[$Unit$],[$Market Price$]]],[$AL$65,34,$$$207,$$$211$