Almaden Hardware Store sells two product categories, tools and paint products. Information pertaining to its 2021 year-end inventory is as follows:

Inventory, by Product Category	Quantity			Per Unit Cost				Net Realizable Value
Tools:
Hammers	120			$	4.30			$	4.80
Saws	130				9.30				8.30
Screwdrivers	230				1.30				1.90
Paint products:
1-gallon cans	430				5.30				4.30
Paint brushes	120				3.30				3.80

2. Assuming inventory write-downs are common for Almaden, record any necessary year-end adjustment amount for each of the LCNRV applications in requirement 1.