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 below

Item Inventory $-$Quantity Cost per Unit$-$ Market Value per Unit

$($Net Realizable Value$)$

JFW$1102------($$$)23---------------($$$)20$

SAW$9205-----12----------------15$