Cost per case NRV per case UpCo's inventory data is as follows: Cases on hand Garden Supplies Snail Bait 35 Isotox 12 Shovels 20 Hardware $80 $75 20 23 100 99 20 880 896 2 35 31 8 12 12 Screws Brackets Nails Paint Enamel -1 gal. Spray Cans Misc. Brushes 22 $120 $118 15 45 54 4 30 38 Calculate LCNRV by total inventory: $9,994 $10,378 $10,517 $10,241 O $10,082