Count Clothing Company manufactures two types of raincoats€” Regular and Stain Resistant. Information related to both products is presented in the following table.

Determine the ending inventory value per unit and the amount of any write- downs per unit using the lower-of- cost- or- market rule, assuming that Count Clothing uses the group- by- group approach to LCM.

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Current Normal Profit Group Regular Stain Resistant Replacement Cost Selling Price Disposal Costs Margin FIFO Cost $120 230 $70 45 $118 240 $190 $20 250 26