This question is for verification:

Completion costs are the additional expenses incurred to bring a product to its final state and ready for sale. These costs include direct labor, materials, and other overhead costs necessary to complete the production process $($but these are not costs that are part of the cost of the inventory itself, right?$)$

NRV $=$ estimated selling price of the product $$ estimated completion costs $+$ estimated selling costs needed to get it ready for sale $($but these are not costs that are part of the cost of the inventory itself, right?$)$