Wahoo Tech sells three different USB cables. Information about the inventory as of the end of its most recent fiscal year follows. When applying the lower-of-cost-or-net-realizable-value rule to each item, what amount will be reported for ending inventory? Inventory Item Units Cost per unit Net realizable value per unit USB.1) 300 $4.00 $3.50 USB.2) 600 $2.00 $1.50 USB.3) 1,500 $3.80 $5.52