HCH Corporation sells copying machines and replacement toners. HCH Corporation sells two models - Model A and Model B. HCH Corporation provided the following information regarding inventory at the end of the current year. Item Number Replacement Selling of Units Cost Price Cost of Completion and Disposal Cost Normal Profit Model A Copying Machine Replacement Toner Model B Copying Machine Replacement Toner 2,000 1,500 $155 40 $210 55 $20 10 $35 16 $170 48 3,400 2,750 215 65 235 145 25 15 20 25 185 55 Required: A. Calculate the ceiling and floor for each model for the lower of cost or market rule. Fill the following table with the unit values for ceiling and floor. Item Ceiling Floor Model A Copying Machine Replacement Toner Model B Copying Machine Replacement Toner B. HCH Corporation is pricing its ending inventory using the lower of cost or market but want to know the difference with the lower of cost or net realizable value. Fill the following table with the unit values that HCH Corporation should use for each model under each rule. Item Inventory at lower of cost or market Inventory at lower of cost or net realizable value Model A Copying Machine Replacement Toner Model B Copying Machine Replacement Toner