5 The controller of Boyer Company is applying the tower-of-cost-or-net realizable value basis of valuing its end inventory. The following information is available: COS Net Realizable Value Lawnmowers Self-propelled $18,000 $17,000 Push type 16.000 19.000 Total 34000 36000 Snowblowers Manual 29.000 91 000 Self-start 20.000 21000 Total 49.000 52000 Total inventory $83.000 5.88.000 Instructions Compute the value of the ending inventory by applying the lower of cost-or-net realizable value basis