Showtime Company's ending Inventory at December 31, 2020, includes the following items: Product BB EM ME . Units on Hand 26 10 40 44 Unit Cost $ 116 139 173 93 Het Realisable Value Per Unit $ 111 146 187 79 Required: Calculate LCNRV for the inventory a. As a whole (assuming the items are similar). LCNRV applied to inventory b. Applied separately to each product Product Total Cost Total NRV LCNRV applied to Each Product BB FM MB SL 5 0 $ 05 c. Prepare the appropriate adjusting entry. If required, based on your calculations in (b)