I really just dont know how to compute the careying value at all. please help

Lower of Cost or Net Realizable Value The accountant for Davidson, Inc. prepared the following analysis of its inventory at year end: Item Units Cost per Unit Net Realizable Value RSK-89013 510 $38 $44 LKW-91247 45 QEC-57429 33 Required: 1. Compute the carrying value of the ending Inventory using the lower of cost or net realizable value rule applied on an item-by-item basis, 5,440 X 329 49 462 25 Foodba 2. Prepare the journal entry required to value the inventory at lower of cost or net realizable value. If an amount box does not require an entry, leave it blank Cost of Goods Sola Inventory 5.440 X 5.440 x Fodback