1. The following information for five products (A-E) was taken from the inventory records of the Walker Company: Product # of Units Unit cost Replacement cost per unit Net realizable value (NRV) per unit NRV-Normal profit per unit 175 200250 200 300 $5.50 $10.00 $5.10 $5.10 $5.00 $6.00 $9.00 $4.60$4.50$4.50 $5.20 $12.50 $7.00 $7.00 $7.00 $4.80 $10.30 $5.25 $4.00 $480 Required: Determine the valuation of the inventory at the lower of cost or market applied t a. individual items the inventory as a whole b