$.$ Bro Shoes Store has two inventory items on hand at the end of $2023.$ men's and women's shoes, as shown in the table below. The year$-$end unit costs $($determined by applying the average$-$cost method$),$ current unit selling prices, and estimated disposal $($selling$)$ costs for each of the items are presented below.

$\backslash$table$[[$Hem$,$Cost,$\backslash$table$[[$Selling$],[$Price$]],\backslash$table$[[$Estimated$],[$Disposal Costs$]]],[$Men$\text{'}$s shoes,$$90,000,$$$100,000,$$$25,000$