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Merchandise inventory: Lower of cost or marke Wilson any had the following inventory at the end of the year: Unit Price Quantity Cost Market Valves: Model Q 140 $10 $12 Model R 150 8 6 Model S 190 12 14 Gaskets: Model Alpha 90 90 85 Model Beta 80 100 105 Model Gamma 70 80 85 Wilson Company uses the lower of cost or market method (LCM) to value its inventory. Required: Determine the cost of ending inventory by using the lower of cost or market method applied to each category of invent Cost of Ending Inventory: X