Kindly solve with numerical value

Q1: Balance sheets are supposed to show true picture of a company and for that reasons its item must be valued at the end of an accounting period. Inventory being crucial item for a manufacture concern are adjusted by different methods and Lower the Cost of Market rule is one of them. Given below is the data of a company: Prod Cost per Cost to Est selling Cost of Quantit Normal unit uct # replace Price completion Profit V 1 1800 $3.70 $4.50 $5.00 $0.40 $1.00 1200 $2.30 $2.70 $3.50 $0.50 $0.50 450 $2.70 $3.00 $3.80 $0.40 $0.50 4 500 $2.00 $2.25 $3.25 $0.80 $0.60 2000 $3.00 $3.20 $4.50 $0.35 $1.25 6 100 $3.10 $3.60 $3.20 $0.25 $0.90 Required: What would be the company's ending inventory value after using individual item method. (4 Marks)