Note 4 Inventories on page 18 of the Consolidated Financial Statements, includes a 2nd table of information underneath the breakdown of raw materials, work in process and finished goods. Using this information:

A) For each of fiscal 2019 and 2018, determine the % of write-downs of inventory compared to the Cost of inventories recognized as expense and included in cost of sales. Are the %s similar? Are inventory write-downs a significant problem for NFI Group?

3. ACCOUNTS RECEIVABLE Trade, net of allowance for doubtful accounts Other December 29, 2019 $ 471,552 $ 60,184 $ 531,736 $ December 30, 2018 358,441 29,045 387,486 4. INVENTORIES Raw materials Work in process Finished goods December 29, 2019 December 30, 2018 $ 300,447 $ 213, 117 263,343 150,654 108,453 60,914 $ 672,243 $ 424,685 $ Cost of inventories recognized as expense and included in cost of sales Write-down of inventory to net realizable value in cost of sales Reversals of a previous write-down in inventory Fiscal 2019 2,452,170 $ 4,538 471 Fiscal 2018 2,015,272 4,407 2,545