Basic Inventory Data for April 30 Are Presented Below for a Business

Basic inventory data for April 30 are presented below for a business that employs the lower-of-cost-or-market basis of inventory valuation to each category.? $\begin{array}{cccccccc}& \text { Inventory }& \text { Cost per unit }& \text { Market value per unit}&& \text { Total }\\\text { Commodity } & \text { Ouantity } & \text { Unit } & \text { per Unit } & \text { Cost } & \text { Market } & \text { LCM } \\\hline \text { A } & 35 & \$ 52 & \$ 55 & \_\_\_\_\_\_\_& \_\_\_\_\_\_\_& \_\_\_\_\_\_\_ & \\\text { B } & 20 & 155 & 150 & \_\_\_\_\_\_\_& \_\_\_\_\_\_\_& \_\_\_\_\_\_\_ & \\\text { C } & 25 & 82 & 85 & \_\_\_\_\_\_\_& \_\_\_\_\_\_\_& \_\_\_\_\_\_\_ & \\\text { D } & 40 & 58 & 55 & \_\_\_\_\_\_\_& \_\_\_\_\_\_\_& \_\_\_\_\_\_\_ & \\\end{array}$ (a)Complete the table.
(b)?Determine the amount of reduction in the inventory at April 30 attributable to market decline.