The following information pertains to the physical inventory of Office Furniture Company. Calculate the LCNRV for the inventory (a) by group and (b) by each item. Drag and drop the correct amounts into the table below. LCNRV Inventory Item Units on Hand Cost NRV Total Cost Total NRV (a) Group (b) Each Item Desks 430 $261 $305 $112,230 $131,150 $112,230 Credenzas 290 $227 $256 $65,830 $74,240 Chairs 585 $49 $43 $28,665 $25,155 $25,155 Bookshelves 320 $93 $82 $29,760 $26,240 Totals $236,485 $65,830 || $256,785 || $236,485 $26,240 $229,455 | $29,760 $131,150 || $74,240 $28,665