Swifty Company follows the practice of pricing its inventory at the lower$-$of$-$cost$-$or$-$market, on an individual$-$item basis.

$\backslash$table$[[\backslash$table$[[$Item$],[$No$.]],$Quantity,$\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Cost to$],[$Replace$]],\backslash$table$[[$Estimated Selling$],[$Price$]],\backslash$table$[[$Cost of Completion and$],[$Disposal$]],\backslash$table$[[$Normal$],[$Profit$]]],[1320,1,400,$$$3\mathrm{.}30,$$$3\mathrm{.}09,$$$4\mathrm{.}64,$$$0\mathrm{.}36,$$$1\mathrm{.}24$