The inventory of Bramble Company on December 31, 2023, consists of the following items. Part No. Quantity Cost per Unit NRV 110 680 $80 $110 111 890 70 46 112 420 80 56 113 180 160 180 120 590 195 208 121 1,400 15 0.20 122 350 250 225 *Part No. 121 is obsolete and has a realizable value of $0.20 each as scrap. (a) Determine the inventory as at December 31, 2023, using the lower of cost and net realizable value method, applying this method directly to each item. Inventory as at December 31, 2023 $ (b) Determine the inventory as at December 31, 2023, using the lower of cost and net realizable value method, applying the method to the total of the inventory. Inventory as at December 31, 2023 $