The following Information pertains to the physical Inventory of Electronics Unlimited taken at December 31: per Unde Units on Hand cos NRV 332 247 313 191 $199 203 193 B5 $1BB 223 177 103 467 Product Audio equipment: Wireless audio receivers Touchscreen MP3 players Audio mixers Audio stands Video equipment: Televisions SGB Video cards Satellite video recorders Car equipment: GPS navigators Double-DIN Car Deck with iPod/iPhone Control and Aux Input 253 171 613 298 183 618 278 199 172 171 145 157 213 198 Required: 1. Calculate the LCNRV for the: a. Inventory by major group b. Inventory, applied separately to each product. Per Unit LGNRV applied to b Separately Major Group to Each Product a Cost NRV Total cost Units on Hand Total NRV Inventory Items 332 S 199 S 188 Audio equipment Wireless audio receivers Touchscreen MP3 players Audio mixers 247 203 223 313 198 177 85 103 Audio stands Subtotal Video equipment Televisions 258 298 487 278 171 183 5GB video cards Satellite video recorders Subtotal 199 613 618 172 174 145 Car equipment: GPS navigators Double-GIN Car Deck with Pod iPhone Control 8 Aux nput Subtota 187 218 192