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. 
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Small glands located above the kidneys that produce hormones such as adrenaline and cortisol, which help manage stress and other bodily functions.
Growth Mindset
The belief that abilities and intelligence can be developed through dedication and hard work, which fosters a love of learning and resilience essential for great accomplishment.
Academic Excellence
Achieving high standards and superior performance in educational settings, often measured through grades, awards, or recognitions.
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