A company like Golf USA that sells golf-related inventory typically will have inventory items such as golf clothing and golf equipment. As technology advances the design and performance of the next generation of drivers, the older models become less marketable and therefore decline in value. Suppose that in the current year, Ping (a manufacturer of golf clubs) introduces the MegaDriver II, the new and improved version of the MegaDriver. Below are year-end amounts related to Golf USA's inventory Inventory Shirts MegaDriver MegaDriver II Quantity 39 19 34 Unit Cost $ 64 400 370 Unit NRV $ 74 270 460 Exercise 6-14A Part 2 2. Calculate ending Inventory using the lower of cost and net realizable value. Inventory Quantity Lower of Cost and NRV Ending Inventory Shirts Mega Driver MegaDriver 11