Presented below is selected information related to Buffalo Electronics inventory.

(per unit)		HDTV-50"			HDTV-42"			TV Stand
Historical cost		$470			$336			$67
Selling price		604			368			88
Cost to sell		35			17			3
Cost to complete		58			27			7

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"		$enter a dollar amount		$enter a dollar amount
HDTV-42"		enter a dollar amount		enter a dollar amount
TV Stand		enter a dollar amount		enter a dollar amount