Y-Rus Machines & Co is the sole distributor of 'Entrance Disinfector Shower' machines for business outlets. At 30 June 2020, there were 17 disinfectors at the warehouse and 3 disinfectors at the showroom. The cost price of each disinfector is RM4,500 and its normal selling price is RM7,000. The 3 disinfectors at the showroom, will only fetch RM5,800 each after some repairs and modification costing RM3,400 in total. In addition, an agent with a commission of RM1,000 could be engaged to sell all the 3 disinfectors. REQUIRED: (i) Calculate the Net realizable value of the 3 disinfectors at the showroom. (3 marks) Calculate the total value of inventory of disinfectors at 30 June 2020. (3 marks) (iii) Explain one need to apply the following rule by Y-Rus Machines & Co. "Lower of Cost and Net Realizable Value (2 marks) (iv) State and explain one differentiating characteristic between the perpetual inventory system and periodic inventory system. (2 marks)