The following is data relative to $12/31/22$ inventory:

Item Original Cost Replacement End Inv

Per unit Cost # units

A $$\mathrm{.}65$ $$\mathrm{.}4513,000$

B $$\mathrm{.}45$ $$\mathrm{.}4027,000$

C $$\mathrm{.}70$ $$\mathrm{.}7552,500$

D $$\mathrm{.}75$ $$\mathrm{.}6510,900$

E $$\mathrm{.}90$ $$\mathrm{.}8543,000$

Selling price is $$1\mathrm{.}00/$unit for all items. Disposal costs amount to $10\%$ of the selling price and a $$normal$$ profit is $30\%$ of the selling price.

REQUIRED:

$1.$ Calculate $$market value$$ for each Item

$2.$ Make the necessary adjustment