On December 31, the following items were delivered:

(Item) (Unit Cost) (Net Realizable Value)

42 chicken dinners $7 $14

35 beef dinners $6 $15

73 frozen vegetable servings $1 $2

73 units of fresh fruit $1 $2

92 desserts $3 $5

The invoice for the food delivery on December 31 included an additional delivery

charge of $0.10 per item, totalling $31.50.

On December 31, an ice storm resulted in a loss of electricity to the hotel building. As

a result, 18 chicken and 10 beef dinners thawed and were unusable.

The hotel also maintains an inventory of white terry cloth bathrobes and towels that

are available for sale to its clients. At December 31, the following information is

available: (Product) (Quantity) (Cost/Unit) (Selling Price/Unit) Bathrobes, assorted sizes 42 $50.50 $87.00

Towels, extra-large 26 $19.80 $17.00

Towels, large 24 $13.00 $29.00

*The extra-large towels are no longer popular and management has decided to

discontinue them. It offers the hotel staff a 20% commission for all extra-large towels

they sell at the sale price of $17.00. Inventory carrying values

Calculate the carrying amount of each inventory item as at December 31. Identify any

inventory that requires a writedown. ((Round answers to 2 decimal places,, ee..gg.. 52..75..))