Valuing Inventory at Lower$-$of$-$Cost$-$or$-$Market

Gard Inc. has compiled the following information related to its five products. Costs of disposal are estimated to be $10\%$ of selling price, and gross profit is estimated to be $25\%$ of the selling price. Determine the value of inventory applying the lower$-$of$-$cost$-$or$-$market rule to each individual inventory item.

Note: Round each amount to the nearest dollar.

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