$\backslash$table$[[,$Units on$,,$Net Kealizable$],[$Product$,$Hand,Unit Cost,Value Per Unit,$],[$BB$,28,$$$116,$$$121,],[$FM$,20,151,144,],[$MB$,42,192,178,],[$SL$,46,84,98,]]$

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.

$\backslash$table$[[$Product$,\backslash$table$[[$Total$],[$Cost$]],,\backslash$table$[[$Total$],[$NRV$]],\backslash$table$[[$LCNRV$],[$applied to$],[$Each Product$]]],[$BB$,,,,],[FM,,,,5],[$MB$,,,,],[$SL$,,,,],[,$$$,0,s,]]$

also prepare the appropriate adjusting entry based on the calcualtions in $($b$)$

record the entry to write down inventory to NRV