Lower$-$of$-$Cost$-$or$-$Market Method

On the basis of the following data, determine the value of the inventory at the lower$-$of$-$cost$-$or$-$market by applying lower$-$of$-$c shown in Exhibit $10.$

$\backslash$table$[[$Item$,\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Unit Cost$],[$Price$]],\backslash$table$[[$Unit Market$],[$Price$]]],[$A$13$Y$,125,$$$27,$$$23$