Presented below is information related to Vaughn Inc.'s inventory. Determine the following: the net realizable value for each item, and the carrying value of each item under LCNRV. (Round a decimal places, es. 52.75.) \begin{tabular}{|c|} \hline NRV \\ \hline 281.75 \\ \hline 189 \end{tabular} \begin{tabular}{|l|} \hline LCNRV \\ \hline 281.75 \\ \hline \end{tabular} Parkas 129.06