A manufacturer produces four products, each using a different raw material. The following table provides cost and market value information on these inventories.

Required:
For each of the above inventory items, determine whether a write-down is required.

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Cost per unit S100 $50 $100 $50 S100 S50 S100 Replacement cost Net realizable value S200 Inventory item Finished good A Raw material A S50 Finished good B Raw material B $220 $45 Finished good C Raw material C $80 S50 Finished good D Raw material D $80 54)