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21. Starstruck Company is a retailer of Italian furniture and has five major product lines. At year- end, the entity provided the following inventory data: Unit Unit cost NRV per unit Sofa Dining tables Beds Closets Lounge chains 100 200 300 400 500 1,000 500 1,500 750 250 1,020 450 1,600 770 200 What is inventory at year-end using the lower of cost and net realizable value? a. 1,040,000 b. 1,075,000 c. 1,998,000 d. 2,033,000