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A 8 C D E F G H 1 J K 1 Question: Lower of cost and net realizable value (12 marks) 3 Scott's Sporting Stores Inc. reported the following cost and net realizable value information for inventory at December 31: Item Units Unit Cost Unit NRV 6 Skates: 7 Bauer 13 $ 259 $ 400 CCM 10 $ 412 $ 350 9 10 Running shoes: 11 Adidas $ 120 $ 120 12 Nike $117 $110 13 14 a. Calculate the ending inventory blanace for skates and running shoes using the lower of cost and net realizable value 15 using the table below (5 marks) 16 17 Item Unit Cost Unit NRV Lower # of units Ending inventory 18 9 0 1 32 45 8 58