Lower-of-Cost-Net-Realizable-Value Method The following data are taken from the browning Corporatoons inentory accounts: \begin{tabular}{|c|c|c|c|} \hline Gem & Eusatisy & \begin{tabular}{l} Unit \\ coul \end{tabular} & \begin{tabular}{c} Net Realisaty \\ value \end{tabular} \\ \hline NCI & 100 & P? & 125 \\ \hline Ect & 390 & 2s & 3 \\ \hline or: & 490 & n & 18 \\ \hline vas & 209 & 21. & (2). \\ \hline \end{tabular} indine incontery values 0