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

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

$\backslash$table$[[,,\backslash$table$[[$Unit Price$],[$Net$],[$Realizable$]]],[$Quantity$,$Cost,$\backslash$table$[[$Value$]],],[$Desks$,,,],[$Model $9001,70,$$$190,$$$210$