Teal Mountain, 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 $11.50 Normal Profit Margin/Unit Item X490 X512 X682 $3.13 Replacement Cost/Unit $10.99 6.90 17.11 Quantity 9,384 4,554 16,560 11,500 7,912 Estimated Selling Price/Unit $12.88 8.19 29.03 18.22 12.83 Completion & Disposal Cost/Unit $2.76 0.23 2.99 1.29 1.93 6.44 17.48 13.11 11.04 1.66 8.28 5.29 1.01 2846 11.73 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 $ $ X512 $ $ X682 $ X195 $ $ $ X846 $