Cullumber Wig Shoppe carries a number of wigs that are made specifically for people who require them while undergoing medical treatment. They use a perpetual inventory system and the FIFO cost formula for valuing inventory. The following information is available regarding the inventory on hand at year end, December 31 Types Marilyn Farrah Jane J-LO Cpt. Kirk Units 15 13 10 6 11 Unit Cost $134 209 51 192 Unit Net Realizable Value $131 218 75 211 106 159 Assuming Cullumber values each type of wis separately, determine the lower of cost and net realizable value of the ending inventory Lower of cost and net realizable value