Question - You have an an inventory of women's clothes and also inventory of Hi-Tech equipment like Ipods or cell phones. You are like Walmart. You are nervous in that noone is buying certain woman's clothing in your stock and also noone is buying some of your Techie products. You realize that you must value your inventory at the "lower of cost or market". You know the cost of your products but do not know the market value. How would you determine the market value of the clothing and techie products that are not selling?