Ace Hardware Store sells two product categories, tools and paint products. Information pertaining to its year$-$end inventory is as follows:

Inventory, by Product CategoryQuantityPer Unit CostNet Realizable ValueTools:$$Hammers$120$$ $5\mathrm{.}80$$ $6\mathrm{.}30$Saws$28010\mathrm{.}809\mathrm{.}80$Screwdrivers$3802\mathrm{.}803\mathrm{.}40$Paint products:$1-$gallon cans$5806\mathrm{.}805\mathrm{.}80$Paint brushes$1204\mathrm{.}805\mathrm{.}30$