Almaden Hardware Store sells two product categories, tools and paint products. Information pertaining to its 2021 year-end inventory is as follows: Per Unit Cost Net Realizable Value Quantity 120 Inventory, by Product Category Tools: Hammers Saws Screwdrivers Paint products: 1-gallon cans Paint brushes 100 $4.00 9.00 1.00 $4.50 8.00 1.60 200 400 5.00 3.00 4.00 3.50 120 Determine the carrying value of inventory at year-end, assuming the lower of cost or net realizable value (LCNRV) rule is applied to (a) individual products, (b) product categories, and (c) total inventory. Lower of cost and NRV Net Realizable Value By Individual Products By Product Categories By Total Inventory Product Cost Tools: Hammers Saws 0 $ 0 Screwdrivers Total tools Paint products: 1-gallon cans Paint brushes Total paint Total $ $ 0 $ 0 $ 0 0 $ 0 $ 0