please help me compute these.

H.T. Tan Company is preparing the annual financial statements dated December 31 of the current year. Ending inventory information about the five major items stocked for regular sale follows: ENDING INVENTORY, CURRENT YEAR Net Realizable Quantity Unit Cost When Value (Market) Item on Hand Acquired (FIFO) at Year-End A 62 $ 1 3 $ 1 6 B 92 4 1 3 1 C 22 5 3 4 9 D 82 3 1 2 6 E 3 6 2 6 l 1 l Req uired: Compute the valuation that should be used for the current year ending inventory using lower of cost or net realizable value applied on an item-byitem basis