The following information is taken from Aden Company$$s records:

Product Group Units Cost$/$Unit NRV$/$Unit

A $1600$ $ $1\mathrm{.}00$ $ $0\mathrm{.}80$

B $12501\mathrm{.}501\mathrm{.}55$

C $21505\mathrm{.}005\mathrm{.}25$

D $21006\mathrm{.}506\mathrm{.}40$

E $38025\mathrm{.}0024\mathrm{.}60$

Required:

What is the correct inventory value if the company applies the LCNRV rule to each of the following?

a$.$ individual items

b$.$ groups of items

c$.$ the inventory as a whole