help me with this one

White Company carried four items in inventory. The following per-unit data relate to these items at the end of first year of operations: Units Cost Sales price Selling cost Normal profit Category 1: A 25,000 105 130 16 20 B 20,000 85 90 10 10 Category 2: 40,000 50 45 5 5 30,000 65 75 15 10 Required: Calculate the value of the inventory under the following approaches: a. The LCNRV is applied to the individual inventory item b. The LCNRV is applied to the inventory category c. The LCNRV is applied to the inventory as a whole