Girven Company had the following inventory at December 31, 2019.

		Unit Price
	Quantity	Cost	NRV
Calculators
Model R	250	72	$78
Model S	200	90	87
Model T	400	114	105
Streaming Devices
Model A	150	96	93
Model B	180	120	126
Model C	60	147	141

Required: Determine the ending inventory and the write-down if any, by applying the lower-of-cost-or-net realizable value method to:

a. Each individual item of inventory

b. Each major category of inventory

c. The total inventory