Lower of Cost or Net Realizable Value

Meredith's Appliance Store has the following data for the items in its inventory at the end of the accounting period:

$\backslash$table$[[$Item$,\backslash$table$[[$Number$],[$of Units$]],\backslash$table$[[$Historical$],[$Cost per Unit$]],\backslash$table$[[$Selling Price$],[$per Unit$]],\backslash$table$[[$Disposal$],[$Costs$]]],[$Window air conditioner,$27,$$$194,$$$110,$$$49$