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: 
Instructions
Compute the value of the ending inventory by applying the lower-of-cost-or-net realizable value basis.
Definitions:
Kidney Function Test
A group of tests that evaluate how well the kidneys are working, including filtration and waste removal from the body.
Electrolytes
Minerals in the body's fluids, including sodium, potassium, and calcium, that are vital for various bodily functions including muscle contractions and nerve signaling.
BUN
Blood Urea Nitrogen, a test measuring urea nitrogen in the blood to assess kidney function.
Capillary Blood
A second explanation: A small sample of blood collected from a capillary, often used for quick diagnostic tests and screenings.
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