Skysong, 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. Unit Cost Item X490 X512 X682 7195 7846 Quantity 11,220 5,445 19,800 13,750 9,460 $13.75 7.70 20.90 15.68 13.20 Replacement Cost/Unit $13.15 8.25 20.46 15.40 14.03 Estimated Selling Price/Unit $15.40 9.79 34.71 21.78 15.35 Completion & Disposal Cost/Unit $3.30 0.28 3.58 1.54 2.31 Normal Profit Margin/Unit $3.74 1.98 9.90 6.33 1.21 (a) Calculate the lower-of-cost-or-market using the individual-item approach. (Round answers to 2 decimal places, eg. 52.75.) Lower-of-Cost-or-Market (Per unit basis) X490 $ X512 $ X682 $ X195 $ X846 $