please show the calculationLIFO $-$ Lower$-$of$-$cost$-$or$-$market $(24$ points total, $2$ points each$).$

Assume in each case that the selling$/$commission expenses are $$8$ per unit and that the

normal profit is $$5$ per unit. Calculate the limits for each case. Then enter the $ amount

that should be used for lower of cost or market $($in each question mark $(?)).$