Nash Company follows the practice of pricing its inventory at LCNRV$,$ on an individual$-$item basis.

$\backslash$table$[[$Item No$.,$Quantity,$\backslash$table$[[$Cost$],[$per Unit$]],\backslash$table$[[$Estimated$],[$Selling Price$]],\backslash$table$[[$Cost to Complete$],[$and Sell$]]],[1320,1,400,$$$3\mathrm{.}26,$$$4\mathrm{.}59,$$$1\mathrm{.}63$