A distraught employee, Fang W. Arson, put a torch to a manufacturing plant on a blustery February 26 . The resulting blaze destroyed the plant and its contents. Fortunately, certain account records were kept in another buidling. They reveal the following for the period from January 1, 2009 to February 26, 2009: The loss is fully covered by insurance. The insurance company wants to know the historical costs of the inventories as a basis for negotiating a settlement, although the settlement is actually to be based on replacement cost, not historical cost. Calculate ending amounts for all three inventory accounts