Showtime Company's ending inventory at December 31, 2020, includes the following items: Units on Product Hand Unit Cost BB 29 $117 FM 10 152 MB 43 193 SL 47 85 Net Realizable Value Per Unit $ 122 145 179 99 Required: Calculate LCNRV for the inventory: a. As a whole (assuming the items are similar). LCNRV applied to inventory Total Product Cost b. Applied separately to each product. LCNRV applied to Each Product Total NRV BB FM MB SL $ 0 $ 0 $ 0