H$.$T$.$ Tan Company is preparing the annual financial statements dated December $31$ of the current year. Ending inventory information about the five major items stocked for regular sale follows:

$\backslash$table$[[,$ENDING INVENTORY, CURRENT YEAR$],[,$Unit Cost,Net Realizable,$],[$Item$,$When Acquired,Value $($Market$),],[$A$,64,($FIF$0),$at Year$-$End$],[$B$,94,$$$15,18],[$C$,24,43,33],[$D$,84,55,51],[$E$,364,33,28],[,,8,13]]$

Required:

Compute the valuation that should be used for the current year ending inventory using lower of cost or net realizable value applied on an item$-$by$-$item basis.

$\backslash$table$[[$Item$,$Quantity,Total Cost,$\backslash$table$[[$Total Net$],[$Realizable$],[$Value$]],\backslash$table$[[$Lower of$],[$Cost or$],[$NRV$]],,,,,,],[$A$,64,,,,,,,,,],[$B$,94,,,,,,,,,],[$C$,24,,,,,,,,,],[$D$,84,,,,,,,,,],[$E$,364,,,,,,,,,],[$Total$,$$$,0,$$$,0]]$