Showtime Company's ending inventory at December $31,2023,$ includes the following items:

$\backslash$table$[[,$Units on$,,$Net Realizable$],[$Product$,$Hand,Unit Cost,Value Per Unit$],[$BB$,33,$$$114,$$$],[$FM$,15,149,14],[$MB$,47,190,176],[$SL$,51,82,96]]$

Required:

Calculate LCNRV for the inventory:

a$.$ As a whole $($assuming the items are similar$).$

LCNRV applied to inventory