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$,26,$$$94,$$$65,],[$Stock A$,31,86,62,],[$Stock B$,29,115,142,],[$Stock C$,,,,],[$Hard drives,$69,181,154,],[$Stock X$,68,173,208,],[$Stock Y$,100,96,69,],[$CD burners,$220,113,145,],[$Stock D$,,,,],[$Stock E$,,,,]]$

Required:

$1-$a$.$ Determine the valuation of the above inventory at cost by individual items.

$\backslash$table$[[,$Cost$],[$Keyboards$],[$Stock A$,$$$,1,690],[$Stock B$],[$Stock C$],[,,1,690],[$Hard drives,,,$],[$Stock X$,,],[$Stock Y$],[,,]]$