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Suppose that Best Buy accumulates the following cost and net realizable value $($NRV$)$ data at December $31.$

$\backslash$table$[[\backslash$table$[[$Inventory$],[$Categories$]],\backslash$table$[[$Cost$],[$Data$]],,\backslash$table$[[$NRV$],[$Data$]]],[$Earbuds$,$$$11,100,,$$$10,500$