Case 3 (2 Marks) Beech Corporation - Inventory (reversal of write-down) Beach Corporation has three products that it still has in inventory at December 31. Year 2. The table below provides the information about each product. Selling price Selling costs Product Cost 12/31/Y2 101 $130 $190 202 $160 $160 303 $100 $130 Item-by-item total NRV (5%) 12/31/Y2 LCNRV 12/31/Y2 Inventory Required Complete the table and determine the amount at which the Beech Company should report its inventory on its December 31 Year2 balance sheet.