Whispering Corporation has the following four items in its ending inventory. Item Jokers Penguins Riddlers Scarecrows Cost $2440 6,100 5,368 3.904 Net Realizable Value (NRV) $2.562 6,039 5.643 4,673 Part 1 Determine the following the LCNRV for each item. LCNRV Item Jokers Penguins Riddlers Scarecrows eTextbook and Media Save for Later Part 2 (1) Determine the amount of write down, if any, using an item-by-item LCNRV evaluation (If no write-down, enter for the amounts.) Item Write-down Jokers Penguins Riddlers Scarecrows (2) Determine a total category LCNRV evaluation. If no write-down,enter for the amount Total category LCNRV 5