Exercise $6-10$ Lower of cost and net realizable value LO$4$

Showtime Company's ending inventory at December $31,2023,$ includes the following items:

$\backslash$table$[[,,,],[$Product$,$Units on$,,$Net Realizable$],[$BB$,$Hand,Unit Cost,Value Per Unit$],[$FM$,22,$$$120,115],[$MB$,15,143,150],[$SL$,36,177,191],[,40,97,83]]$

Required:

Calculate LCNRV for the inventory:

a$.$ As a whole $($assuming the items are similar$).$

LCNRV applied to inventory