Please use column "A-H"

Please prepare the lower of cost or market for the inventory

3. Fred's Frozen Foods Inc. uses LIFO and lower of cost or market and has the following information for its inventory as of 12/31/18: First name begins with>>>> Item R34 R35 R36 R37 R38 R39 R40 Cost $103 $98 $116 $89 $96 $110 $111 Replace ment Cost $98 $110 $115 $92 $93 $100 $117 Selling Price $110 $120 $110 $100 $110 $110 $130 Selling Costs $10 $10 $12 $8 $8 $8 $8 Normal Profit $5 $12 $8 $7 $7 $8 $7 Item R34 R35 R36 R37 R38 R39 R40 Cost $300 $192 $117 $188 $205 $217 $199 Replace ment Cost $295 $205 $120 $194 $190 $200 $220 Selling Price $220 $225 $110 $210 $200 $240 $230 Selling Costs $20 $28 $12 $18 $12 $30 $15 Please prepare the lower of cost or market for the inventory