Exercise $6-10$ Lower of cost and net realizable value LO$4$

CHECK FIGURES: a$.$ $$16,171$; b$.$ $$15,527$

showtime Company's ending inventory at December $31,2023,$ includes the following items:

$\backslash$table$[[\backslash$table$[[$Product$],[$BB$]],\backslash$table$[[$Units on$],[$Hand$]],\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Net Realizable$],[$Value per Unit$]]],[$BB$...................,27,$$$115,$$$120$