The following information was taken from the accounting records of Chicoutimi Lt$$e$.$ and Jonqui$$re Lt$$e$.$ at December $31,2020.$ The two companies are competitors.

$\backslash$table$[[,$Chicoutimi Lt$$e$,$Jonqui$$re Lt$$e$],[$Ending inventory, Dec. $31,2019,$$$402,000,$$$164,000$