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The controller of Alt Company is applying the lower-of-cost-or-net realizable value basis of valuing its ending inventory. The following information is available:CostNet Realizable Value Lawnmowers: Self-propelled$14,800$17,000 Push type19,00018,000 Total33,80035,000 Snowblowers: Manual29,80031,000 Self-start19,00021,000 Total48,80052,000Total inventory$82,600$87,000Compute the value of the ending inventory by applying the lower-of-cost-or-net realizable value basis.

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