please help me with the details/explanations

Halicon Ltd. applies the lower of cost or NRV valuation to inventory. The company's inventory at the end of the year is as follows: Per Unit Net Realizable Value Quantity Cost 50 $ 100 30 150 $120 140 Inventory Classification Class 1: Halicon basic models Halican super models Class 2: Private brand-regular Private brand-deluxe Private brand-super deluxe 120 60 40 90 130 200 100 140 150 Required: Determine the amount of any adjustment that is required to inventory under each of the following valuation methods: (Enter all amounts as positive values.) 1. By individual type of item. 2. By class of inventory By individual By class of type of item inventory S 36,1007 s 35.900 Writedown amount Yarn Imports Corp. is preparing an inventory listing, and is assigning a cost to inventory that arrived on December 29, two days before the end of the year. The following elements of potential cost have been identified: Invoice price; the amount was prepaid when the goods were ordered because the supplier offered a 5%. discount for payment up front. Goods were custom-manufactured for Yarn after the order date. The invoice price was for $38,000, less 5% HST on invoice price, $5,415 Interest on borrowed money between the time the deposit was paid and the goods were delivered, $510 Delivery charges, paid by the supplier, $1,100 Required: Calculate the value to include in inventory of Yarn Imports Corp Value to be included in inventary 5 43.125