Brief Exercise 9-02 Floyd Corporation has the following four items in its ending inventory. Item Jokers Penguins Riddlers Scarecrows Cost $2,000 5,000 4,400 3,200 Net Realizable Value (NRV) $2,100 4,950 4,625 3,830 Determine the following the LCNRV for each item. Item LCNRV Jokers $ Penguins Riddlers Scarecrows