The controller of Sandhill Yard Company is applying the lower$-$of$-$cost$-$or$-$net realizable value basis of valuing its ending inventory. The following information is available:

$\backslash$table$[[$Cost$,$Nealizable$],[$Value$,]]$

Lawnmowers:

$\backslash$table$[[$Self$-$propelled,$$16,500,$$$16,660$