Calculating Lower$-$of$-$Cost$-$or$-$Net Realizable Value

Anne Traylor Inc. has the following information for its six inventory items on June $30.$ De lower$-$of$-$cost$-$or$-$net realizable value rule to each individual inventory item.

$\backslash$table$[[$Inventory Item,Quantity,Selling Price,Cost to Sell,Inventory Cost,$\backslash$table$[[$Lower$-$of$-],[$Net Realiza$]],],[$#$100,112,$$$24,$$$5,$$$16,$$$,$p$],[$#$101,160,22,4,17,$A$,0],[$#$115,80,35,6,31,,0],[$#$118,192,40,6,29,,0],[$#$120,40,18,4,10,,0],[$#$128,72,30,8,26,,0],[$Total$,,,,,$$$,0]]$