Rowan Company has four different categories of inventory. The quantity, cost, and market value for each of the inventory categories are as follows:

$\backslash$table$[[$Item$,$Quantity,$\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Market Value$],[$per Unit$]]],[1,220,$$$4\mathrm{.}40,$$$4\mathrm{.}60$