RANDY'S PARTS CO. Computations Individual Item Lower of Cost or Market Cost Units Total Unit Cost Total Cost Unit Market Total Market Item Quantity per Unit Totals a. Ending inventory using lower-of-cost-or-market rule applied to each individual inventory item: b. Adjustment necessary to write down inventory c. Ending inventory using lower-of-cost-or-market rule applied to total inventory in aggregate: d Adjustment necessary to write down inventory. RANDY'S PARTS CO. Item P1 P2 P3 P4 Quantity Unit Cost 60 $ 85 $ 40 70 80 130 70 125 Unit Market 90 72 120 130