Green Leaf Company had the following information available on December 31: Units Cost 100 Item Wheelbarrows Shovels Gloves Hoses 320 80 140 $32.10 14.00 8.60 Total cost Market value $ 3,210 $ 33,00 4,480 12.00 688 9.40 1,540 10.50 $ 9,918 Total market value $ 3,300 3,840 752 1.470 $ 9,362 11.00 Management applies the LCM rule on the basis of Inventory category and includes wheelbarrows and hoses in the large implement category and shovels and gloves in the small implement category What is the write down required