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.
$\begin{array}{cccccccc}\text { Commodity } & \begin{array}{c}\text { Inventory } \\\text { Quantity }\end{array} & \begin{array}{c}\text { Cost per } \\\text { Unit }\end{array} & \begin{array}{c}\text { Market Value } \\\text { per Unit }\end{array} & \text { Cost } & \begin{array}{c}\text { Total } \\\text { Market }\end{array} & \text { LCM } \\\hline \text { A } & 35 & \$ 52 & \$ 55 &---&--- & --- \\\hline \text { B } & 20 & 155 & 150 &---&--- & --- \\\hline \text { C } & 25 & 82 & 85 &---&--- & --- \\\hline \text { D } & 40 & 58 & 55 &---&--- & --- \\\hline\end{array}$ a Complete the table.
b Determine the amount of reduction in the inventory at April 30 attributable to market decline.