D & B Sounds Inc. has accumulated the following cost and net realizable value (RV) data on March 31:

Cost

Data

NRV

Data

Stereos

$48,000

$40,800

Radios

36,000

38.000

DVDs

56,000

51,000

$140,000

$129,800

Using the lower of cost and NRV, what is the LCNRV of the ending inventory?

• $127,800
• $120,000 $130,000
• $140.000