The following data are taken from the Browning Corporation$$s inventory accounts:

Item

Code

Quantity Unit

Cost Net Realizable

Value

ACE $100$ $$27$ $$25$

BDF $3002931$

GHJ $4002218$

MBS $2002327$

Calculate the value of the company$$s ending inventory using the lower$-$of$-$cost$-$or$-$net realizable value method applied to each item of inventory.

Ending Inventory Value: $Answer

$0$