A physical Inventory of heltike Company taken at Decernbe sTevedls the Tollowing Per Unit Item Units Cost NRV Audio equipment Receivers CD players MP3 players Speakers 353 $108 $ 98 268 129 119 334 104 94 212 49 60 Video equipment Handheld LCDs VCRs Camcorders 488 133 158 299 92 101 220 330 318 Car audio equipment Satellite radios CD/MP3 radios 193 92 78 178 113 105 Required 1. Calculate the lower of cost and net realizable value for the inventory applied separately to each item. (Omit the "$" sign in your response.) LCM applied to items Item Audio equipment Receivers CD players MP3 players Speakers 34594 31892 31396 0388 Video equipment Handheld LCDs VCRs Camcorders 64904 27508 69960 Car audio equipment Satellite radios CD/MP3 radios 15054 18690 Total S 307026