Showtime Company's ending inventory at December 31, 2020, includes the following items: Units on Product Hand Unit Cost BB 17 $ 110 FM 10 133 MB 31 167 SL 35 87 Net Realizable Value Per Unit $ 105 140 181 73 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