Crane Company uses a perpetual inventory system and the FIFO cost formula for valuing inventory. The company is now in the process of comparing the cost of its inventory with its net realizable value. The following data are available at Crane Company's year end, December 31: Net Realizable Value per Unit Units Unit Cost Clothing 87 Jewellery Greeting cards Stuffed toys Determine the lower of cost and net realizable value of the ending inventory assuming Crane Company applies LCNRV on individual items Lower of cost and net realizable value