Acct 210 Assignment #3 Question 5 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 $35. The following provides information on inventories at year-end: Cost per Replacemen Net realizable Inventory item Finished product Raw material A # units 800 unit t cost value $181 NA $161 150 10 $17 NA Raw material B 110 58 53 NA Required: 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 $11 per unit?