Lower-of-Cost-or-Market Method

On the basis of the following data:

The help video on this isn't helping and i'm confused, any help is appreciated.-

Lower-of-cost-or-Market Method On the basis of the following data: Market Value per Unit Item Inventory Quantity Cost per Unit Net Realizable Value) $10 $11 JFW1 6,330 SAW9 1,140 36 34 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 9