Use the following information to answer the questions which follow.

Tech Mecca is a store in Ontario. Heading into the holidays, they gather the following information regarding their inventory.

Product

Audio Equipment:

Wireless audio receivers

Touchscreen MP$3$ players

Audio mixers

Audio stands

Video Equipment:

Televisions

$5$GB Video cards

Satellite video recorders

Car Equipment:

GPS navigators

Double$-$DIN car deck with

iPod$/$iPhone control and aux input

Units on

Hand

Per Unit Per Unit

Cost NRV

$$183,$$$194$

$218.198$

$172.188$

$98$ : $80$

$293\mathrm{.}248$

$178,166$

$613.642$

$140$

$166$

$193=-208$

Calculate the LCNRV for the following, and input the correct values in the tables below:

a$)$ Inventory by major category

b$)$ Inventory, applied separately to each product.

Prepare the appropriase entry for $a)$ and b$).$

LCNRV Applied to Each Product Separately

$$