Sanchez Company was formed on January $1$ of the current year and is preparing the annual financial statements dated December $31,$ current year. Ending inventory information about the four major items stocked for regular sale follows:

$\backslash$table$[[$Item$,$ENDING INVENTORY, CURRENT YEAR$],[\backslash$table$[[$Quantity$],[$on Hand$]],\backslash$table$[[$Unit cost Wh$],[$Acquired$],[($FIF$0)]],\backslash$table$[[$Net Realizable$],[$Value $($Market$)$ at$],[$Year$-$End$]]],[$A$,30,$$$20,$$$25$