PART-E Norton Disc Golf Show uses the lower-of-cost-or net realisable value basis for its inventory. The following data are available at December 31st. Item Unit Unit Cost Net Realisable Value Baskets: Innova 15 $190 $200 Discraft 25 175 160 Disc bags: Lightning 30 20 16 Wham-o 28 30 28 Instructions Determine the amount of ending inventory by applying the lower-of-cost-or-net realisable value basis. END Page 3 of 3