Assignment $8-12$ Lower of Cost or NRV $(18$ marks$)$

At the end of $20$X$5,$ Singh Inc. has four inventory items, two of which management believes should be written down. The cost and estimated NRVs of the items are as follows:

$\backslash$table$[[,,$Per Unit$],[,$Quantity,Cost,NRV$],[$Item A$,100,$$$170,$$$160$