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 $10.$

Commodity Inventory

Quantity Cost per

Unit Market Value per Unit

$($Net Realizable Value$)$

JFW$1134$ $$35$ $$31$

SAW$92811721$

fill in the blank $1$ of $1$$