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3. Using the lower-of-cost-or-market method of inventory valuation, what should the total inventory value be for the following items: Unit cost price Lower s Item A B C Inventory Quantity 200 100 50 Unit market price 4.5 5 6.5 Total cost price 1,000 400 350 Total market price 900 500 325 4 7 Show the effects of the Inventory adjustment below. Assets Acct Receivable Liabilities and Stockholder Equity Acct Payable Comm Stock Retained Eamings Cash Merchandise Inv Statement of Cash Flows Income Statement 4. The units of Product YY2 available for sale during the year were purchased on the dates as follows: Apr. 1 Jun. 16 Beg Inventory Purchase Purchase 16 units 30 units 45 units $30 each $33 cach $37 each Sep. 28 There are 17 units of the product in the physical ending inventory at March 31. The periodic inventory system is used. Determine the ENDING inventory COST by (a) FIFO. (b) LIFO, and (e) average cost methods. FIFO LIFO AVG Cost