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 Quantity Unit Cost Unit NRV 27 $50 $62 MegaDriver 21 280 200 MegaDriver II 22 310 340 2. Calculate ending inventory using the lower of cost and net realizable value. Answer is complete but not entirely correct. Lower of Inventory Cost and Quantity NRV per Ending Inventory unit Shirts 27 $ 1,350 $ 36,450 MegaDriver 21 4,200 88,200 MegaDriver 22 6,820 150,040 274,690