The controller of Alt Company is applying the lower-of-cost-or-net realizable value basis of valuing its ending inventory. The following information is available: Net Realizable Value Cost $14,800 19,000 33,800 $17,000 18,000 35,000 Lawnmowers: Self-propelled Push type Total Snowblowers: Manual Self-start Total Total inventory 29,800 19,000 48,800 $82,600 31,000 21,000 52,000 $87,000 Compute the value of the ending inventory by applying the lower-of-cost-or-net realizable value basis. Total ending inventory