Carla Vista Company is preparing the annual financial statements dated December 31 2020. Information about inventory stocked for regular sales follows:

Item	Quality on Hand	Unit Cost when Acquired	Net realizable value at year-end
A	68	26	25
B	118	51	51
C	38	65	68
D	58	46	42

Compute the valuation for the December 31 2020, inventory using the lower-of-cost-or-net realizable value basis.

Total ending inventory: