The inventory of Swifty Company on December 31, 2020, consists of the following items.

Part No.			Quantity			Cost per Unit			NRV
110			620			$70				$110
111			860			70				42
112			500			80				76
113			220			170				190
120			600			195				218
121			1,440			15				0.20
122			260			240				245

*Part No. 121 is obsolete and has a realizable value of $0.20 each as scrap. (a) Determine the inventory as at December 31, 2020, by the lower of cost and net realizable value method, applying this method directly to each item.

Inventory as at December 31, 2020

$enter the Inventory as at December 31, 2020 in dollars

(b) Determine the inventory as at December 31, 2020, by the lower of cost and net realizable value method, applying the method to the total of the inventory.

Inventory as at December 31, 2020

$enter the Inventory as at December 31, 2020 in dollars

I keep getting the answer wrong.