Using Excel to Value inventory at the Lower-of-Cost or Net Reallzable Value M 5uper Tech Company has the following cost and net realizable value data at December 31, 2024t Student Work Area Mequired: Provide input into cells shaded in veliow in this template. Use mathematical formulas with cell references to the Problem area or work area as ind cated, Use the 5 UM function to add amounts, and the MiN function as indicated to determine LCNAV both with cell. feferencing. a. Calculate the lower of cost and net realizable value valuation. assuming Super Tech Company applies LCNAV to individual products, b. What adjustement should the company recerd if it uses a perpetual inventory system