Count 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 Count Clothing uses the LIFO costing method and the group-by-group approach to LCM. (Assume that Count 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 Regular Replacement Selling Disposal Cost Price Costs Profit Margin (Ceiling) NRV NRV-NP LIFO (Floor) Market Cost LCM