The records of Loren Movers Ltd. contained the following inventory data: 20X1 Cost 20X2 NRV NRV Cost Category 1 Item A Item B Item C $ 10, 100 $ 7,280 49,400 43, 100 28,600 37,600 $ 88,100 $87,980 $ 6, 600 $ 3,400 12, 700 11, 440 64,600 73, 150 83,900 $87,990 Category 2 Item D Item E Item F $ 26, 700 $24, 460 26,500 3,700 54,600 54,600 $107,800 $82, 760 $16,000 $13, 200 5,900 200 56, 400 53, 360 $78, 300 $66,760 Required: 1. Calculate two different amounts that could justifiably be recorded as the allow NRV at the end of 20X1. a. Individual items b. Category