Showtime Company's ending inventory at December 31, 2020, includes the following items: Net Realizable Units on Product Hand Unit Cost BB 35 $ 112 FM 10 147 MB 49 188 SL 53 80 Value Per Unit $ 117 140 174 94 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.