The following information pertains to the physical inventory of Electronics Unlimited taken at December 31: Per Unit Units on Product Hand Cost NRV Audio equipment: wireless audio receivers Audio mixers Audio stands Video equipment: Televisions 336 $186 $197 Touchscreen HP3 players 251 221 201 317 175 191 105 101 83 471 296 251 568 video cards 282 181 169 Satellite video recorders 203 616 645 Car equipment: GPS navigators 176 143 169 Double-DIN Car Deck with iPod/iPhone Control 161 196 211 and Aux Input Required: 1. Calculate the LCNRV for the a. inventory by major group b. inventory, applied separately to each product