please show calculations.

Two types of raw materials are required to producea product. Each unit of finished product requires 4 units of raw material A and 5 units of raw material B and processing costs of $40. The following provides information on inventories at year-end: Required: a) Evaluate these inventories to determine the amount of write-down, if any. ( 5 marks) b) Would your answer change if the replacement cost of raw material A were $10 per unit