A manufacturer produces two products: Alphas and Betas. Information on these products along with their raw material inputs and costs incurred to convert the raw materials into finished products are below: 2 (Click the icon to view the data.) Requirement Evaluate these inventories to determine the amount of write-down, if any. A Data Table -X Requirement. Evaluate these inventories to determine the amount of write-down, if any. Begin the evaluation for impairment of inventory with the Alphas product The net realizable value of the finished goods is and the cost per unit of finished goods is $.so Alphas do to be written down. The raw materials do to be evaluated for impairment. Net Evaluate the Betas product. The net realizable value of the finished goods is and the cost per unit of finished goods is $so Betas do Cost per Replace- realizable to be written down. The raw materials do to be evaluated for impairment. # Units unit ment cost value The inventory write-down computations for Alphas and its raw materials are as follows. (NRV = Net realizable value. Enter a "0" if no write-down is required.) Total 60 $ 50 $ 18 Net Cost per Replace realizable unit ment cost value Total 110 9 11 replacement cost/ NRV Inventory item Alphas Raw material A Raw material B Raw material C Conversion cost Finished goods Betas # Units cost Inventory item Write-down 80 50 40 Finished goods 250 - 20 $ 500 n/a $ 420 20 500 420 60 50 $ 18 n/a Raw material A Raw material B 400 Raw material D 4 6 110 11 9 n/a Raw material E 1,000 10 10 Raw material C 80 50 40 n/a Conversion cost - 130 Total raw materials Finished goods 20 500 - $ 625 Print Done