please full calculation and explanation.

Problem 6-11A Lower of cost and net realizable value L04 CHECK FIGURES: 1a. $542,205; 1b. $527,855 The following information pertains to the physical inventory of Electronics Unlimited taken CHECK FIGURE: $48 Sporting Pro wants avoid making a pl has averaged 36% at D Per Unit Units on Hand Cost NRV Audio equipment: $185 220 174 100 335 Wireless audio receivers Touchscreen MP3 players... Audio mixers 200 316 194 82 Video equipment: Televisions 5GB video cards Satellite video recorders 295 180 615 470 250 168 644 Required Us Problem 6- CHECK FIGU The record 202 Car audio equipment GPS navigators. 175 168 Double-DIN Car Deck with iPod/ iPhone Control & Aux Input. 195 210 Required 1. Calculate the LCNRV a. For the inventory by major group b. For the inventory, applied separately to each product. 2. Prepare the appropriate entry, if any, for (a) and (b)