On $1$ November $2020,$ JPN Company made an agreement with a customer to supply $8,000$ units of merchandise at a price of $3,000$ per unit. The delivery date was $18$ January $2021.$The following information was available relating to the merchandise as at $31$ December $2020.$ JPN Company held $6,000$ units at a cost of $1,690$ per unit and the estimated cost to sell the merchandise was $1,400$ per unit. The unavoidable cost, including the estimated cost to sell, to deliver remaining $2,000$ units was $3,200$ per unit.

$1)$What amount of write$-$down of the merchandise should JPN company recognize in accordance with IAS$2$ for the year ended $31$ December $2020?$

$2)$What amount of provision in relation to the agreement should JPN Company recognize in accordance with IAS$37$ as at $31$ December $2018?$