Memphis Inc. had recently learned that two of their most popular products were no longer demanded in the marketplace. They have decided to stop making the products and repurpose all the raw materials into more demanded products. Unfortunately, they have a reasonable amount of finished product. For Product A, the market price has dropped from $60 per unit to $45 per unit. They have 100 units with a book value of $40 per unit. For Product B, the market price has also dropped from $30 per unit to $22 per unit. They have 60 of these items with a book value of $25 per unit. How much (if any) of an impairment should they recognize in this periods financial statement?