Calculate the ending inventory balance for hockey sticks and helmets using the lower of cost and bet realizable value for each item. $($Bauer$,$Ccm$,$Warrior, Adidas,Nike,Mission and the total$)$

Ivanhoe Hockey Inc. has the largest selection of hockey equipment of any retailer in the city in which it operates. Ivanhoe reported the following cost and net realizable value information for inventory at December $31$:

Item Units Unit Cost Unit NRV

Hockey sticks:

$\backslash$table$[[$Bauer$,24,$$$94,$$$199$