The following information on cost ananetreazabie value or Sarasota las various inventory categories was gathered at December 31: Inventory Categories Desktops Tablets and readers Laptops Cost NRV $344,600 $323,900 167,000 222,500 222,000 285,000 96,000 93,100 Tablets and readers Calculate the lower of cost and net realizable value for each inventory category within Sarasota's inventory. Lower of cost and net realizable value $