Determining Lower of Cost or Net Realizable Value $($NRV$)$

Crane Company had the following inventory at December $31.$

$\backslash$table$[[,$Unit Price$],[$Quantity$,$Cost,NRV$,,],[$Desks$,,,,],[$Model $9001,73,$$$190,$$$210,],[$Model $9002,48,280,268,],[$Model $9003,23,350,360,],[$Cabinets$,,,,],[$Model $7001,123,60,64,],[$Model $7002,83,95,88,],[$Model $7003,53,130,126,]]$

a$.$ Determine the ending inventory amount by applying the net realizable value rule to:

Each item of inventory.

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Each major category of inventory.

$$

Total inventory.