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

On the basis of the data shown below:

$\backslash$table$[[$Item$,\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$CK$3$J$,61,$$$39,$$$41$