Flatulence Inc. is computing its inventory at December $31,2023.$ The following information relates to the frve major inventory items regularly stocked for resale:

Ending Inventory $2023$

Item

$\backslash$table$[[,,,],[,,$Ending Inventory $2023,],[$A$,$Quantity on Hand,Acost when,Net Realizable Value$],[$B$,200,$$$50,$at Year End$],[$C$,150,$$$15,$$$45$