On the basis of the following data, determine the value of the inventory at the lower of cost or market. Apply lower of cost or market to each inventory item. Show your work. 
Definitions:
Aetiology
Aetiology refers to the study of the causes or origins of diseases or disorders.
Psychobiology
The branch of science that explores the biological foundations of behavior, emotions, and mental processes.
Demography
The scientific study of population characteristics, including size, growth, density, distribution, and trends.
Phobic Disorder
An anxiety disorder characterized by excessive and persistent fear of a specific object, situation, or activity, leading to avoidance behavior.
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