please do it correctly will upvote

The controller of Crane Yard Company is applying the lower-of-cost-or-net realizable value basis of valuing its ending inventory. The following information is available: Compute the value of the ending inventory by applying the lower-of-cost-or-net realizable value basis. Total ending inventory eTextbook and Media Blossom Company is preparing the annual financial statements dated December 31,2020 . Information about inventory stocked for regular sales follows: Compute the valuation for the December 31, 2020, inventory using the lower-of-cost-or-net realizable value basis. Total ending inventory $