The inventory of Whispering Company on December 31, 2020, consists of the following items. Part Quantity Cost per Unit Net Realizable Value 110 640 $115.00 $121.00 111 950 72.60 63.00 112 460 96.80 92.00 113 210 205.70 217.80 120 360 248.00 252.00 121 a 1,600 19.00 1.00 122 310 290.40 284.00 a Part No. 121 is obsolete and has a realizable value of $1.00 each as scrap. (a) Determine the inventory as of December 31, 2020, by the LCNRV method, applying this method to each item.

In june, one of the processinthe assembly department started the month with 25,000 units in its beginning work in process inventory. an additional 310,000 units were transferred in from the prior department during the month to begin processing in the assembly department. there were 30,000 units completed and transferred to the next processing department during the month. how many units the assembly department started the month with 25,000 units in its beginning work in process inventory. an additional 310,000 units were transferred in from the prior department during the month to begin processing in the assembly department. there were 30,000 units completed and transferred to the next processing department during the month. how many units were in its ending work in process inventory