Lower$-$of$-$cost$-$or$-$market method

On the basis of the following data, determine the value of the inventory at the lower$-$of$-$cost$-$or$-$market by applying lower$-$of$-$cost$-$or$-$market to each inventory item, as shown in Exhibit $10.$

$\backslash$table$[[$Commodity$,\backslash$table$[[$Inventory$],[$Quantity$]],\backslash$table$[[$Cost per$],[$Unlt$]],\backslash$table$[[$Market Value per Unit$],[($Net Realizable Value$)]]],[$JFW$1,81,$$$55,$$$51$