Showtime Company's ending inventory at December 31, 2020, includes the following items: Units on Product Hand Unit Cost BB 35 $ 112 FM 18 147 MB 49 188 SL 53 80 Net Realizable 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 $ 19,003 b. Applied separately to each product. Product Total Cost Total NRV BB + FM LCNRV applied to Each Product MB SL S 0 $