2- Oman Company uses the LCNRV method, on an individual- item basis, in pricing its inventory items. The inventory at December 31, 2019, consists of products D, E, F, G, H, and I. Relevant per-unit data for these products appear below. Item D Item E Item F Item G Item Item I Cost 801 851 851 90 55 40 Cost to complete 351 35 30 40 351 35 Selling costs 15 23 151 25 15 250 Estimated selling price OMR. 125 OMR.115 OMR. 100 OMR. 95 OMR. 135 OMR. 100 Instructions (a). Determine the inventory as of December 31, 2019, by the LCNRV method, applying this method to each item. (9.5 marks) (b). Determine the inventory by the LCNRV method, applying the method to the total of the inventory