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 for each item applying the lower$-$of$-$cost$-$or$-$market rule.

Note: Round each amount to the nearest dollar.

$\backslash$table$[[,$#$1,$#$2,$#$3,$#$4,$#$5],[$Estimated selling price,$$330,$$$380,$$$410,$$$500,$$$650$