The following information on cost and net realizable value of Flint Ltd's various inventory categories was gathered at December 31: Inventory Categories Cost NRV $344,900 $323,900 Desktops Tablets and readers 168,200 223,500 Laptops 223,100 286,900 Tablets and readers 97,700 94,600 (a) Calculate the lower of cost and net realizable value for each inventory category within Flint's inventory. Lower of cost and net realizable value $