Showtime Company's ending inventory at December 31, 2020, includes the following ite Product BB FM MB SL Units on Hand 26 10 40 44 Unit Cost $ 116 139 173 93 Net Realizable 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