Calculate the ending inventory balance for hockey sticks and helmets using the lower of cost and net realizable value for each

item

Hockey Sticks: Bauer,ccm$,$warrior,

Helmets: Adidas, Nike,Mission

& the total

v$$nhoe 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$