Showtime Company's ending inventory at December 31, 2020, includes the following items: Units on Product BB Hand Unit Cost 24 $ 118 FM 20 141 MB 38 175 SL 42 95 Net Realizable Value Per Unit $ 113 148 189 81 nces 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. Total Total Product Cost NRV LCNRV applied to Each Product BB FM MB SL 13