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M15 X Y fx she. A B C D E F 2 Section 7-INVENTORY COSTING USING THE LOWER OF COST OR NET REALIZABLE 3 4 #1. Use the following information to calculate inventory applying LCNRV by item: 5 6 Recorded Expected Disposal cost sales price Costs Item A $12 $16 $2 Item B $22 $24 $5 10 Item C $17 $19 $2 11 Item D $42 $60 $6 12 Item E $32 $40 $6 13 Item F $18 $24 $7 14 15 Item A: 16 17 18 Item B: 19 20 21 Item C: 22