Cullumber 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 Cullumber Company's year end, December 31: Net Realizable Value per Unit Units Unit Cost Clothing Jewellery Greeting cards Stuffed toys Determine the lower of cost and net realizable value of the ending Inventory assuming Cullumber Company applies LCNRV on individuals