Lower$-$of$-$Cost$-$Net$-$Realizable$-$Value Method

The following data are taken from the Browning Corporation's inventory accounts:

$\backslash$table$[[\backslash$table$[[$Item$],[$Code$]],$Quantity,$\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Net Realizable$],[$Value$]]],[$ACE$,100,$$$27,$$$25$