Carla Vista Co. has the following cost and net realizable value data at December 31, 2021: Inventory Categories Net Realizable Value Cost Personal computers $ 24,000 $21,500 Servers 18,000 19,500 Total solution printers 10,000 8,100 Calculate the lower of cost and net realizable value valuation assuming Carla Vista Co applies LCNRV to individual products. Lower of cost and net realizable value