Part A Carlos Reyes of Business Solutions is evaluating his inventory to determine whether it must be adjusted based on lower of cost or market rules. Business Solutions has three different types of software in its inventory, and the following information is available for each. Required: Compute the lower of cost or market for ending inventory assuming Reyes applies the lower of cost or market rule to each product in inventory. Must Reyes adjust the reported inventory value? Part B Selected accounts and balances for the three months ended March 31, 2021, for Business Solutions follow. Required: Compute inventory tumover and days' sales in inventory for the three months ended March 31, 2021. (Round Inventory Turnover to the nearest whole number and round Days' Sales in Inventory to the nearest docimal place.)