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Question 4 Nauru Incorporated sources clothing items from Tuvalu Limited and sells them to retailers. Based on the six different items in ending inventory that Nauru possesses at year-end, calculate the dollar value of inventory for Nauru. Items Women's Jeans Women's Coats Women's Scarves Men's Jeans Men's Coats Men's Scarves Number in Original Cost to Ending Inventory Nauru from Tuvalu 300 $54 300 $106 100 $26 200 400 $74 50 $19 Cost to Sell, Cost to Sell, Expected Tagging Fold/Package Sales Price $4 $5 $75 $6 $5 $110 $2 $4 $45 $3 $5 $40 $5 $5 $96 $4 $35 $34 Required a) Use the lower-of-cost and net realizable value approach to calculate the dollar value of ending inventory, on an individual item basis. (7 marks) b) Use the lower-of-cost and net realizable value approach to calculate the dollar value of ending inventory, on a grouped-by-gender basis (i.e. women's clothing versus men's clothing). (7 marks)