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:
Assembly
The process of putting together a number of parts or components to form a complete unit, often referred to in manufacturing and software development.
Capsid
A capsid is the protein shell that encloses the genetic material of a virus, protecting it and aiding in its transmission between hosts.
Metabolic Activities
The chemical processes occurring within a living organism that are necessary for the maintenance of life, including energy production and synthesis of molecules.
Manufacture Proteins
The process of protein synthesis where cells build proteins based on genetic instructions.
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