European Clothing Company manufactures two types of raincoats-Regular and Stain Resistant Information related to both products is presented in the following table B (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 European Clothing uses the LIFO costing method and the group-by-group approach to LCM (Assume that European Clothing Company is a US 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) Normal Current Replacement Cost NRV NRV - NP LIFO Selling Price 170 Disposal Costs Profit Margin (Ceiling) Group Regular (Floor) Market Cost LCM 110 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 $ per unit Data Table - X Current Normal Profit Margin Cost Group Regular Stain Resistant Replacement Cost 5 110 Selling Price 5 170 Disposal Costs $ 16 5 68 $ 98 270 290 32 43 294 Print Done Enter an