Lower$-$of$-$cost$-$or$-$market inventory

$\backslash$table$[[$Product$,\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Cost Per$],[$Unit$]],\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$Class $1$:$,,,],[$Model A$,420,$$$120,$$$105$