Boulder, Incorporated is computing its inventory at December $31,2022.$ The following information relates to the five major inventory items regularly stocked for resale:

Required:

Using the lower of cost or net realizable value, compute the total valuation for each inventory item at December $312022,$ and the total inventory valuation.

$\backslash$table$[[$Item$,\backslash$table$[[$Inventory$],[$Valuation$]]],[A,],[B,],[C,],[D,],[E,],[$Total$,$$