The information shown below relating to the ending inventory was taken at lower of cost or NRV from the records of Electronics Corp.:

$\backslash$table$[[,,$Per Unit$],[$Inventory Classification,Quantity,Cost,NRV$],[$Keyboards$,24,$$$104,$$$77$

Please help $1-$ b Determine the valuation of the above inventory at cost assuming application of lower$-$of$-$cost$-$or$-$NRV by classifications.Items & Classification