Using the lower-of-cost-or-net realizable value, how much is the value of the ending inventory? (Apply LCNRV to each category)

Hagger Sounds has accumulated the cost and net realizable value data on March 31: Cost Net Realizable Value iPods $20,400 Cell phones $24,000 18,000 28,000 19,000 25,600 DVDs Using the lower-of-cost-or-net realizable value, how much is the value of the ending inventory? (Apply LCNRV to each category) $64,000 $65,000 $70,000 $71,000