The Rowe Company Has Six Different Categories of Inventory

The Rowe Company has six different categories of inventory.Quantity,cost,market value for each inventory category is shown below
Required:

a)Determine the value of ending inventory after applying the lower-of-cost-or-market rule to each individual category of inventory.
b)Determine the value of ending inventory after applying the lower-of-cost-or-market rule to inventory in aggregate.
c)Prepare the journal entry,if required,to adjust inventory for part a above.
d)Prepare the journal entry,if required,to adjust inventory for part b above.