Brackney Electronics Inc. is reviewing its inventory at year$-$end $20$X$1.$ Brackney accounts for its inventory using FIFO and applies Lower$-$of$-$Cost$-$or$-$Net Realizable Value to the inventory as a whole. The company has compiled the following inventory information:

$\backslash$table$[[$Category$,$Cost,NRV$,$LCNRV$],[$Headsets$,$$$50,000,$$$45,000,$$$45,000$