Determine the unit value that should be used for inventory costing following "lower$-$of$-$cost$-$or$-$market value".$($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

$\backslash$table$[[,,$A$,$B$,$C$,$D$,$E$,$F$],[$Cost$,,$$$2\mathrm{.}35,$$$2\mathrm{.}48,$$$2\mathrm{.}35,$$$2\mathrm{.}57,$$$2\mathrm{.}45,$$$245$