Presented below is selected information related to Buffalo Electronics inventory.

(per unit)		HDTV-50"		HDTV-42"		TV Stand
Historical cost		$344.40		$246.00		$49.20
Selling price		441.98		269.78		64.78
Cost to sell		25.42		12.30		1.85
Cost to complete		42.64		19.68		5.33

Determine the following: (a) the net realizable value for each item, and (b) the carrying value of each item under LCNRV.

		(a) NRV		(b) LCNRV
HDTV-50"		$		$
HDTV-42"
TV Stand