Part A S. Rey of Business Solutions is evaluating her inventory to determine whether it must be adjusted based on the lower of cost and net realizable value rule. Business Solutions has three different types of software in its inventory and the following information is available for each Per Unit NRV Inventory Items Office productivity Desktop publishing Accounting Units Cost 3 S 76 103 90 74 100 96 Required 1(a). Compute the lower of cost and net realizable value for ending inventory assuming Rey applies the lower of cost or market rule to inventory as a whole. (Omit the "$" sign in your response.) Total Cost Total NRV Inventory Items Office protivity $ Desktop publishing Accounting Totals Lower of cost or NRV of inventory as a whole