A company has costs and net realizable value data as follows: NRV $45,000 Cost Monitors: $50,000 Keyboards: $36,000 Laptops: $56,000 $38,000 $51,200 What is the ending inventory balance when applying the lower of cost and net realizable value. Select one: O a. $139,000 O b. $137,000 Oc. $130,200 O d. $132,200