help with requirement

A particular production process requires two types of raw materials to produce the end product. Each unit of finished product requires three units of raw material A and 2 units of raw material B and processing costs of $90. The following provides information on inventories at year-end: (Click the icon to view the data.) Requirements a. Evaluate these inventories to determine the amount of write-down, if any. b. Would your answer change if the replacement cost of raw material A were to be $26/unit? +++++ Requirement a. Evaluate these inventories to determine the amount of write-down, if any. (NRV = Net realizable value. Enter a "0" if no write-down is required.) Net Total Cost per unit Replace- realizable Total Inventory Item # Units replacement cost NRV ment cost value cost Write-down Finished goods 200 $ 293 n/a $ 268 Raw material A 140 25 $ 31 n/a Raw material B 40 64 56 n/a Total raw materials Data table Net Cost per Replace- realizable # Units unit ment cost value Inventory item Finished goods Raw material A 200 $ 293 n/a $ 268 140 25 $ 31 n/a Raw material B 40 64 56 n/a