Flatulence Inc. is computing its inventory at December $31,2023.$ The following information relates to the five major inventory items regularly stocked for resale:

Using the lower$-$of$-$cost$-$or$-$net realizable value rule on an item$-$by$-$item basis, compute the total valuation for each inventory item at December $31,2023,$ and total inventory valuation.

Item$\_$ Ending Inventory Valuation

A $

B $

C $

D $

E $,$$

Total LCM