Unit Market Inventory Price Quantity Description $ 57 38 B12 180 18 E41 126 33 G19 550 18 L88 400 N94 18 g0 P24 250 R66 20 140 T33 752 15 z16 Quantity and cost data from the last purchases invoice of the year and the next-to-the-last purchases invoice are summarized as follows: Next-to-the Last Last Purchases Invoice Purchases Invoice Unit Quantity Unit Quantity Cost Purchased Cost Purchased Description $59 30 s 60 30 B12 20 180 178 35 E41 129 25 128 20 G19 560 10 563 10 L88 Next-to-the Last Last Purchases Invoice Purchases Invoice Quantity Unit Quantity Unit Description Purchased Purchased Cost Cost B12 30 60 30 $59 E41 35 178 20 180 G19 128 20 25 129 L88 10 563 10 560 N94 500 500 7 P24 80 22 50 21 R66 248 4 260 T33 100 21 100 19 Z16 10 750 745 Required: Required: Determine the inventory at cost and also at the lower of cost or market, using the first-in, first-out method. Record the appropriate unit costs on the inventory sheet, and complete the pricing of the inventory. When there are two different unit costs applicable to an item, proceed as follows: 1. Insert the quantity and unit cost of the last purchase. 2. On the following line, insert the quantity and 3. Total the cost and market columns and insert the lower of the next-to-the-last purchase. the two totals in the LCM column