Could you help me with this financial accounting question?

Larkspur Ltd. follows the practice of valuing its inventory at the LCNRV. The following information is available from the company's inventory records as of December 31, 2022 (amounts in thousands). Jay Shin is an accounting clerk in the accounting department of Larkspur Co., and he cannot understand how completion and selling costs affect the determination of net realizable value. Jay is very confused, and he is the one who records inventory purchases and calculates ending inventory. You are the manager of the department and an accountant. (a) Calculate the LCNRV per unit using the "individual-item" approach. (Round answers to 2 decimal places, e.g. 78.73.)