The information shown below relating to the ending inventory was taken at lower of cost or NRV from the records of Electronics Corp.:

$\backslash$table$[[,,$Per Unit$],[$Inventory Classification,Quantity,Cost,NRV$],[$Keyboards$,,,],[$Stock A$,24,$$$104,$$$77$

Please help $1$a$,1-$b & $2$

$1-$a Determine the valuation of the above inventory at cost by individual items

$1-$b$.$Determine the valuation of the above inventory at cost assuming application of lower $-$of$-$cost $-$or$-$NRV by classifications