Shannon, Inc. values its inventory at the lower-of-LIFO-cost-or-market. The following information is available from the company’s inventory records as of December 31,2020.

Item		Quantity		Unit Cost		Replacement Cost/Unit			Estimated Selling Price/Unit			Completion & Disposal Cost/Unit			Normal Profit Margin/Unit
X490		10,200		$12.5		$11.95			$14			$3			$3.4
X512		4,950		7		7.5			8.9			0.25			1.8
X682		18,000		19		18.6			31.55			3.25			9
Z195		12,500		14.25		14			19.8			1.4			5.75
Z846		8,600		12		12.75			13.95			2.1			1.1

Calculate the lower-of-cost-or-market using the individual-item approach. (Round answers to 2 decimal places, e.g.52.75.)

		Lower-of-Cost-or-Market (Per unit basis)
X490		$enter a dollar amount
X512		$enter a dollar amount
X682		$enter a dollar amount
X195		$enter a dollar amount
X846		$enter a dollar amount