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Two types of raw materials are required to produce a product. Each unit of finished product requires 3 units of raw material A and 2 units of raw material B and processing costs of $35. The following provides information on inventories at year-end: Inventory item #units Cost per unit Replacement cost N/A 4. Net realizable value 146 Finished product 850 Raw material A 165 Raw material B 130 181 10 58 N/A 62 N/A Required: a) Evaluate these inventories to determine the amount of write-down, if any. b) Would your answer change if the replacement cost of raw material A were $9 per unit