Part A Santana Rey of Business Solutions is evaluating her 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 Office productivity Desktop publishing Accounting 86 114 1e0 84 110 106 Required: 1.&2 Compute the lower of cost or market for ending inventory assuming Rey applies the lower of cost or market rule to inventory as a whole and and lower of cost or market rule to each product in inventory. Must Rey adjust the reported inventory value? Part B Selected accounts and balances for the three months ended March 31, 2018, for Business Solutions follow. January 1 beginning inventory Cost of goods sold March 31 ending inventory 42, 158 1,686 Compute inventory turnover and days sales in inventory for the three months ended March 31, 2018