Marigold Company began operations in $2025$ ?and determined its ending inventory at cost and at LCNRV at December $31,2025,$ ?and December $31,2026.$ ?This information is presented below.

$\backslash$table$[[,$Cost,Net Realizable Value$],[\frac{12}{31}\frac{?}{25},$$$320,150,$$$298,250$