1 The controller of Lawn-Man Company is applying the lower of cost and net realizable value of valuing ending inventory. The following information is available: Cost Net Realizable Value Lawnmowers: son Self-propelled........ Push type.... $ 9,500 12,500 $ 10,500 10,000 Snowblowers: Manual... 19,000 Self-start. 18,500 13,000 12.000 Instructions a) Prepare a schedule which shows the value of the inventory by applying the lower of cost and net realizable value to each item in inventory