Floyd Corporation has the following four items in its ending inventory.

Item	Cost	Replacement Cost	Net Realizable Value (NRV)	NRV less Normal Profit Margin
Jokers	$2,000	$2,050	$2,100	$1,600
Penguins	5,000	5,100	4,950	4,100
Riddlers	4,400	4,550	4,625	3,700
Scarecrows	3,200	2,990	3,830	3,070

Determine the final lower-of-cost or market inventory value for each item.