Item HW D E BE-2 Floyd Corporation has the following four items in its ending inventory. Replacement Net Realizable NRV Less Cost Cost Value (NRV) Normal Profit Margin Jokers $2,000 $2,050 $2,100 $1,600 Penguins 5,000 5,100 4,950 4.100 Riddlers 4,625 3,700 3,830 3,070 Determine the final lower-of-cost-or-market inventory value for each item. Scarecrows 4,400 3.200 4,550 2.990