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Presented below is information related to Dust Inc's inventory: per unit A B Cost $197.00 111.00 53.00 207.00 159.00 79.00 5.00 Cost to complete 23.00 29.00 20.00 Determine the following: a) the net realizable value for each item (6 pts), and b) the carrying value of each item under LCNRV (9 pts). Exercise 3 (30 points) Answer the following questions: 1. In what ways are the inventory accounts of a merchandising company different from those of a manufacturing company (15 pts)? 2. Distinguish between product costs and period costs as they relate to inventory (15 pts)