Critter Petco has the following inventory: Inventory Selling Disposal Profit Replacement Cost Price Costs Margin Cost Food - 37,000 47,900 7,200 3,600 32,400 Hedgehogs - Food Gerbils 29,000 66,000 55,800 1,800 16,200 Toys- Hedgehogs 10,400 33,500 11,000 7,200 21,600 Toys - Gerbils 20,200 28,600 13,800 12,600 16,200 The company uses lower-of-cost-or-net realizable value for inventory under FIFO. At the end of the year, the company tests if there is an impairment to inventory. Determine the ending balance of inventory reported on the balance sheet after recording impairment loss (if any). The company uses the group-by-group approach with food and toys as the two groups