Use the lower-of-cost-or-market rule to determine the value of the following inventory for Bargains Galore, Inc.:

Item	Quantity	Cost	Market	Basis	Amount
raincoats	220	$36	$33	_________	_________
umbrellas	180	13	14	_________	_________
windbreakers	428	35	33	_________	_________
computer bag	278	56	50	_________	_________
briefcase cover	318	22	17	_________	_________