SLR Corporation has $1,100$ units of each of its two products in its year$-$end inventoryPer unit data for each of the products are as follows Cost Replacement cost Selling price Selling costs Normal profit Product Product $2573377431317$ Determine the carrying value of SLR$\text{'}$s inventory assuming that the lower of cost or market $($LCM $)$ rule is applied to individual products What is the before$-$tax income effect of the LCM adjustment?