Lower-of-Cost-or-Net Realizable Value Method The following data are taken from the Browning Corporation's inventory accounts: Net Item Unit Realizable Code Quantity Cost Value ACE 100 $115 $114 BDF 300 120 121 GHJ 400 110 108 MBS 200 113 117 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: $ Check