Problem #1: 20 pts The following is data relative to 12/31/21 inventory: Item Original Cost Replacement End Inv Per unit Cost #units A S.65 $.45 23,000 BS.45 $.40 37,000 CS.70 S.75 62,500 DS.75 $.65 20,900 ES.90 $.85 53,000 Selling price is $1.00/unit for all items. Disposal costs amount to 10% of the selling price and a "normal" profit is 30% of the selling price. REQUIRED: 1. Calculate "market value" 2. Make the necessary adjustment