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

$\backslash$table$[[$Inventory$,$ by Product Category,Quantity,$\backslash$table$[[$Per Unit$],[$Cost$]],\backslash$table$[[$Net Realizable$],[$Value$]]],[$Tools:$,,,],[$Hammers$,100,$$$4\mathrm{.}20,$$$4\mathrm{.}70$