Swifty Company developed the following information about its inventories in applying the lower-of-cost-or-net realizable value (LCM) basis in valuing inventories, Product A Cost $129000 80000 154000 Net realizable value $126000 72000 155000 B If Swifty applies the LCNRV basis, the value of the inventory reported on the balance sheet would be O $363000 $352000 O $361000. O $353000