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 $75 $74 BDF 300 80 81 GHU 400 70 68 MBS 200 73 77 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: $0 Check