Below are the inventory details for JJs Kitchen Supplies Inc.: Barclays brand: # of Units Cost/Unit NRV/Unit Mugs 1,025 $5.00 $6.00 Saucers 875 $4.50 $4.25 Plates 645 $7.00 $7.11 Spoons 325 $2.00 $2.25 Jacksons brand: # of Units Cost/Unit NRV/Unit Cutlery sets 10,000 $9.25 $9.35 Small plates 12,000 $10.50 $10.50 Large plates 8,000 $11.50 $11.45 McDaniels brand: # of Units Cost/Unit NRV/Unit Luxury cutlery sets 10,035 $9.85 $9.50 Luxury teacups 15,000 $6.75 $7.15 Instructions: a. Calculate the LCNRV for each group. b. Calculate the LCNRV for each individual product. c. Prepare the adjusting entries, if any, for parts a) and b