Oaken Clothing Company has the following inventory: Note that Cost, Selling Price, Disposal Costs, Profit Margin, and Replacement Cost are all given on a per unit basis. Oaken uses lower-of-cost-or-market for inventory and tests if there is an impairment. What is the ending balance of inventory reported on the balance sheet after recording impairment loss (if any). Assume that Oaken Clothing uses LIFO and the following approaches. (a) Group-by-group approach using t-shirts or jeans as groups (b) Total or aggregate inventory approach