Reporting Lower-of-Cost-or-Net-Realizable Value Anne Traylor Inc. has the following information for its six inventory items on June 30, 2020. Additional selling costs include a 5% commission on the sales price of each product. Determine the value per unit reported on its balance sheet on June 30, 2020, for each of the six inventory items from application of the lower-of-cost-or-net realizable value rule. Note: Round to the nearest dollar. Inventory Item Selling Price Inventory Cost Transportation Cost Lower-of-Cost-or Net Realizable Value #100 $28 $16 $2 $ 18 x #101 25 2 19 X #115 34 x 17 39 31 3 #118 35 29 3 32 x #120 22 10 2 12 x #128 33 26 2 28 x