Best Clothing Company manufactures two types of raincoats-Regular and Stain Resistant. Information related to both products is presented in the following table. (Click the icon to view the table.) Determine the ending inventory value per unit and the amount of any write-downs per unit using the lower-of-cost-or-market rule assuming that Best Clothing uses the LIFO costing method and the group-by-group approach to LCM. (Assume that Best Clothing Company is a U.S. GAAP reporter.) Begin by determining the ending inventory value per unit and the lower-of-cost-or-market value per unit. (Abbreviations used: NRV = Net Realizable Value, NP = Normal Profit Margin) Current Normal Group Replacement Selling Disposal Cost Price Costs Profit NRV Margin (Ceiling) NRV - NP LIFO (Floor) Market Cost LCM Regular Stain Resistant Now determine the amount of any write-downs per unit. (Complete all answer boxes. Enter a "0" for any zero amounts.) The required write-down amount for Regular raincoats is $ per unit. The required write-down amount for Stain Resistant raincoats is $ Data table Group Regular Stain Resistant per unit. Current Normal Profit Replacement Cost Selling Price Disposal Costs $ 110 180 $ 18 Margin $ 66 Cost $ 106 330 310 22 47 294 -