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

Item

Code

Quantity

Unit

CostNet

Realizable

Value

ACE 100 $42 $41 BDF 300 47 48 GHJ 400 37 35 MBS 200 40 44

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: $