Pina Home Improvement Company installs replacement siding, windows, and louvered glass doors for single-family homes and condominium complexes. The company is in the process of preparing its annual financial statements for the fiscal year ended May 31 , 2025. Jim Alcide, controller for Pina, has gathered the following data concerning inventory. At May 31, 2025, the balance in Pina's Raw Materials Inventory account was $469,200. Alcide summarized the relevant inventory cost and market data at May 31,2025 , in the schedule below. Alcide assigned Patricia Devereaux, an intern from a local college, the task of calculating the amount that should appear on Pina's May 31,2025 , financial statements for inventory under the lower-of-cost-or-market rule as applied to each item in inventory. Devereaux expressed concern over departing from the historical cost principle. Consider the following expanded data at May 31,2025 . Assume Pina uses LIFO inventory costing. (a1) Determine the write-down, if any, to reduce inventory to market at May 31, 2025