The following information on cost and net realizable value of Pronghorn Ltd's various inventory categories was gathered at December 31, 2021: Inventory Categories Desktops Tablets and readers Laptops Tablets and readers Cost $349,300 169,100 222,500 99,400 NRV $328,800 225.500 285,300 96,300 (a) Calculate the lower of cost and net realizable value for each inventory category within Pronghorn's inventory. Inventory Categories LCNRV Desktops $ Tablets and readers Laptops Accessories and parts Total valuation $ $