Showtime Company's ending inventory at December 31, 2023, Includes the following items: Product Units on Hand Unit Cost SL BERG BB 24 $118 FM 20 141 MU 38 175 42 95 Net Realizable Value Per Unit $113 148 189 81 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