Exercise $6-13($Algo$)$ Calculate inventory using lower of cost and net realizable value $($L$06-6)$

Rustic Furnishings reports inventory using the lower of cost and net realizable value $($NRV$).$ Below is information related to its year$-$end inventory.

$\backslash$table$[[$Inventory$,$Quantity,Unit Cost,Unit NRV$],[$Furniture$,300,$$$95,$$$110$