Epic Electronics Company sells three lines of desks. Information about the inventory of desks as of the end of the year is as follows. If the lower of cost or market/NRV rule is applied, to each product line individually, what is the amount of the inventory write down that Epic Electronic's must make? Product Line Cost per Unit Market value per Unit Quantity Rustic $ 750 $825 290 Mediterranean 705 400 Contemporary 1,000 325 6:36 650 700 Multiple Choice $53,750 $32,000 O $97.500 $43750