Problem $5-21$A $($Static$)$ Inventory valuation based on the lower$-$of$-$cost$-$or$-$market rule LO $5-2$

At the end of the year, Randy's Parts Company had the following items in inventory.

$\backslash$table$[[$Item$,$Quantity,Unit Cost,$\backslash$table$[[$Unit Market$],[$Value$]]],[$P$1,60,$$$85,$$$90$