Question 5 (of 5 value: 20.00 points A physical inventory of Helmke Company taken at December 31 reveals the following. Per Unit Units Cost Market 335 $ 90 98 Item Audio equipment Receivers CD players MP3 players Speakers 250 111 100 316 86 95 194 52 4 Video equipment Handheld LCDs VCRS 470 150 125 281 93 84 202 310 322 Car audio equipment Satellite radios CD/MP3 radios 175 70 84 160 97 105 Required 1. Calculate the lower of cost and net realizable value for the inventory applied separately to each item. (Omit the "$" sign in your response.) LCM applied to items Item Audio equipment Receivers CD players MP3 players Speakers Video equipment Handheld LCDs