Novelil's Nursery has developed the following data in order to calculate the lower of cost or not realizable value for its products The individual products are listed within the categories of trees Selling Price Cost sroad leaf trees AN $2,000 51.000 Beech 1.600 eletrat trees $1.950 2.50 Cedar $3,00 4,100 Apple Chery 53,000 2,600 31, The costs to ore 10% of selling once Required Det the rooted inventory the lower of cost or ne bo values obed to the total voor Cou LOW ONRY