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

The Venner Company had the following inventory at year$-$end:

$\backslash$table$[[,$Quantity,Cost,$\backslash$table$[[$nit Price$],[$Net$],[$Realizable$],[$Value$]]],[$Fans$],[$Model X$1,300,$$$88,$$$89$