On the basis of the following data, determine the value of the inventory at the lower of cost or market. Apply lower of cost or market to each inventory item.

$\backslash$table$[[$Item$,\backslash$table$[[$Inventory$],[$Quantlty$]],\backslash$table$[[$Cost per$],[$Unlt$]],\backslash$table$[[$value per$],[$Unit$]],,$Market,LCM$],[$A$,209,$$$4,$$$8,$$$836,$$$1,672,$$