Using the information from BE10- 13, now assume that Count Clothing is an IFRS reporter. 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.

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