The Jewel Fool had the following inventory items on hand at the end of the year. Quantity 20 70 Cost per Item $68 58 Market Value per Item $73 38 Necklaces Bracelets Determine the lower of cost or market per unit and the total amount that should be reported on the sheet for each item of inventory. Lower of Cost or Total Amount Market per Unit Reported Necklaces Bracelets Total