Please download the Roger Company IDEA files, if you haven't already. See instructions for obtaining the Roger Company files in the Chapter 5 assignment.

Using the Roger Company Inventory file, determine how many inventory items have a market value lower than their original value-at-cost. What is the total market value of those items? What is the total value-at-cost of those items?(Round "Total market value" and "Total value-at-cost" to 2 decimal places.)