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 iter shown in Exhibit $10.$

$\backslash$table$[[$Commodity$,\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$JFW$1,127,$$$51,$$$53$