CHECK FIGURES: 1a. $536,273; 1b. $527,895 Page 498 The following information pertains to the physical inventory of Electronics Unlimited taken at December 31: Audio equipment: Wireless audio receivers.. Touchscreen MP3 players.. Audio mixers.... Audio stands.. Video equipment: Televisions...... Product Per Unit Units on Cost NRV Hand 332 $199 $188 247 203 223 313 193 177 191 85 103 467 253 298 5GB video cards.. Satellite video recorders.. Car equipment: GPS navigators..... Product Double-DIN Car Deck with iPod/iPhone Control and Aux Input... Required 1. Calculate the LCNRV for the: 1. Inventory by major group 2. Inventory, applied separately to each product. 2. Prepare the appropriate entry, if any, for (a) and (b). Per Unit Units on Cost NRV Hand 278 171 183 199 613 618 172 171 145 157 213 198