Tamarisk, Inc. uses the dollar-value LIFO method of computing its inventory. Data for the past 3 years follow. Inventory at Year Ended December 31 Current-Year Price Cost Index 2019 $19,700 100 2020 21,828 107 2021 26,106 114 Compute the value of the 2020 and 2021 inventories using the dollar-value LIFO method. 2020 Inventory under LIFO $ 2021 $ Presented below is selected information related to Coronado Electronics' inventory. HDTV- HDTV- TV (per unit) 50" 42" Stand Historical cost $319 $228 $46 Selling price 410 250 60 Cost to sell 24 11 2 Cost to complete 40 18 5 Determine the following: (a) the net realizable value for each item, and (b) the carrying value of each item under LCNRV. HDTV-50" (a) NRV (b) LCNRV +A $ HDTV-42" TV Stand