Problem #2: 12 pts The following is data relative to 12/31/12 inventory: Item Original Cost Replacement End Inv Cost $.45 $.40 $.75 $.65 $.85 Per unit A S.65 B $.45 C $.70 D $.75 E $.90 # units 13,000 33,000 62,500 22,900 73,000 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