Presented below is selected information related to Coronado Electronics inventory.

(per unit)		HDTV-50"		HDTV-42"		TV Stand
Historical cost		$504.00		$360.00		$72.00
Selling price		646.80		394.80		94.80
Cost to sell		37.20		18.00		2.70
Cost to complete		62.40		28.80		7.80

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 $ $