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$-$cost$-$or$-$market to each inventory item, as shown in Exhibit $10.$

$\backslash$table$[[$Item$,$Inventory Quantity,Cost per Unit,$\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$JFW$1,87,$$$29,$$$25$