The following information pertains to the physical inventory of Electronics Unlimited taken at December 31 Per Unit Units an Hand Cost NAV 330 245 311 189 $201 205 195 87 $190 225 179 105 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 465 276 197 255 173 615 300 185 620 170 173 147 155 215 200 Required: 1. Calculate the LCNRV for the a. inventory by major group b. inventory, applied separately to each product Per Unit LCNRV applied to Inventory Units on Hand Cost NRV Total cost Total NRV Major Geoup Separately to Each Product Audio equipment Wireless audio receivers Touchscreen MP3 players Audio mbers Audio stands Subtotal 330 $ 245 2015 205 190 225 179 105 311 189 195 87 $ 05 0 Vidno equipment Televisions 1GB video cards 165 276 255 173 300 185 a. Inventory by major group b. inventory, applied separately to each product. LHV polod to Inventory Union Hand Cont NRY Total cost Tot NAV Mais Group Separately to Each Product 330 $ Audio equipment Wireless audio receivers Touchscreen MP3 players Audio mixers Audio stands Subtotal 245 201$ 205 195 87 190 225 179 105 311 189 $ 015 0 255 Video equipment Televisions 1GB video cards Satellite video recorders Subtotal 465 276 197 300 185 173 615 620 0 $ o 170 173 147 Car equipment GPS navigators Double-DIN Car Deck with iPod/iPhone Control & Aue Input Subtotal 155 215 200 $ 0 $ 0 Totals GA 0$ 0 $ 0 $ 0 2. Prepare the appropriate entry, if any, for 1(a) and 1(b). View transaction list Journal entry worksheet