The following table gives data pertinent to the inventory of four different products. Normal profit margin on each of the four inventory items is $10$ percent of the selling price of the item. Inventory cost is determined using LIFO.

Use the information above and in the table below to calculate ceiling values, floor values and the unit inventory value under the lower$-$of$-$cost$-$or$-$market rule for each of the $4$ inventory items $($A$,$ B$,$ C & D$).$ Provide these calculated values in the boxes below.

$\backslash$table$[[,$A$,$B$,$C$,$D$],[$Inventory Cost under LIFO,$$80,$$$78,$$$38,$$$92$