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 $9.$

Item Inventory Quantity Cost per Unit Market Value per Unit

$($Net Realizable Value$)$

JFW$160$ $$62$ $$65$

SAW$91143026$