The controller of Greene Yard Company is applying the LCNRV basis of valuing its ending inventory. The following information is available: 
Instructions
Compute the value of the ending inventory by applying the LCNRV basis.
Definitions:
Motor Response
The physical reaction of the body to a stimulus, involving movement of muscles.
Peripheral Nervous System
The part of the nervous system that consists of the nerves and ganglia outside of the brain and spinal cord.
Sensory Nerves
Nerves that transmit sensory information from the body to the central nervous system.
Special Receptors
Special receptors are specialized cells or nerve endings that respond to changes in the environment, such as light, sound, touch, or chemicals, and convert them into electrical signals for the nervous system.
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