Houston Golf Apparel reports its inventory at the lower of cost and net realizable value (NRV). Below is information related to its year-end inventory: Product Quantity Cost Net Realizable Value Shoes 15 $ 130 $ 151 Hats 21 24 19 Shirts 12 53 43 Calculate the ending inventory at the lower of cost and net realizable value. Multiple Choice $2,955 $2,865 $3,180 $3,090