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

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

Item

Code

Quantity

Unit

Cost Net

Realizable

Value

ACE $100$ $$35$ $$34$

BDF $3004041$

GHJ $4003028$

MBS $2003337$

Calculate the value of the company$$s ending inventory using the lower$-$of$-$cost$-$or$-$net realizable value method applied to each item of inventory.

Ending Inventory Value: $Answer

$0$