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The following information pertains to Hagen Metal Works' ending inventory for the current year. Item **On Quantity 270 260 72 65 D K Unit Market Value 511 15 15 15 unit cost $14 16 12 9 . Required a. Determine the value of the ending Inventory using the lower-of-cost-or-market rule applied to (1) each individual inventory item and (2) the inventory in aggregate b. Prepare any necessary journal entries, assuming the decline in value is immaterial, using the (1) Individual method and (2) aggregate method. Hagen Metal Works uses the perpetual Inventory system. Complete this question by entering your answers in the tabs below. Required A Required B Determine the value of the ending inventory using the lower-of-cost-or-market rule applied to (1) each individual inventory item and (2) the inventory in aggregate. Ending Inventory Individual item method Aggregate method Required B > uw wet of cost or market rule applied to teach individual inventory Item and (2) the inventory In aggregate b. Prepare any necessary Journal entries, assuming the decline in value is immaterial, using the (ti Individual method and aggregate method. Hagen Metal Works uses the perpetual inventory system Complete this question by entering your answers in the tabs below. Required A Required B Prepare any necessary journal entries, assuming the decline in value is immaterial, using the (1) Individual method and (2) aggregate method. Hagen Metal Works uses the perpetual inventory system. (If no entry is required for a transaction event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 1 2 Record entry for cost of goods sold using individual item method. Note Enter debits before credits General Journal Debit Credit Event 1 Record entry Clear entry View general journal your dilswers in the tabs below. Required A Required B Prepare any necessary journal entries, assuming the decline in value is immaterial, using the (1) individual method and (2) aggregate method. Hagen Metal Works uses the perpetual inventory system. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 1 2 Record entry for cost of goods sold using aggregate method. Note: Enter debiss before credits General Journal Debit Credit Event 2 Record entry Clear entry View general journal