Metlock, Inc. values its inventory at the lower-of-LIFO-cost-or-market. The following information is available from the company's inventory records as of December 31, 2020. Item X490 Quantity 10,608 5,148 18,720 13,000 8,944 Unit Cost $13.00 7.28 19.76 14.82 12.48 Estimated Selling Price/Unit $14.56 9.26 32.81 20.59 14.51 Replacement Cost/Unit $12.43 7.80 19.34 14.56 13.26 X512 X682 7195 2846 Completion & Disposal Cost/Unit $3.12 0.26 3.38 1.46 2.18 Normal Profit Margin/Unit $3.54 1.87 9.36 5.98 1.14 (a) Calculate the lower-of-cost-or-market using the individual-item approach. (Round answers to 2 decimal places, e.g. 52.75.) Lower-of-Cost-or-Market (Per unit basis) X490 X512 $ X682 $ $ $ $ $ $ X195 X846 $