The information shown below relating to the ending inventory was taken at lower of cost or NRV from the records of Electronics Corp.: Inventory Classification Per Unit NRV Quantity Cost Keyboards Stock A 24 $104 $ Stock B 29 93 Stock C 27 118 Hard drives Stock X 37 198 Stock Y 64 174 CD burners Stock D Stock E 96 89 64 218 127 157 71 143 173 207 Required: 1-a. Determine the valuation of the above inventory at cost by individual items.