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Ayayai's Sporting Stores Inc. reported the following cost and net realizable value information for inventory at December 31 : begin{tabular}{lcrr|} hline Item & Units &

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Ayayai's Sporting Stores Inc. reported the following cost and net realizable value information for inventory at December 31 : \begin{tabular}{lcrr|} \hline Item & Units & Unit Cost & Unit NRV \\ \hline Skates: & & & \\ Bauer & 12 & $240 & $381 \\ CCM & 9 & $393 & $331 \\ Running shoes: & & & \\ Adidas & 4 & $101 & $101 \\ \hline Nike & 7 & $98 & $91 \end{tabular} Calculate the ending inventory balance for skates and running shoes using the lower of cost and net realizable value for each item. Ending inventory balance $

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