Problem $9-3($Algo$)$ Lower of cost or market; by product and by total inventory $[$LO$9-1]$

Forest Company has five products in its inventory. Information about ending inventory follows.

$\backslash$table$[[,,,$Unit Replacement,Unit Selling$],[$Product$,$Quantity,Unit Cost,Cost,Price$],[$A$,700,$$$21,$$$23,$$$27$