please solve for inventory loss for May 31, 2025

Headland Home Improvement Company installs replacement siding windows, and louvered glass doors for single-tamily 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 Headland, has gathered the following data concerning iventory. At May 31, 2025, the balance in Headland'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 Headiand's May 31, 2025, financial statements for inventory under the LCNRV rule as applied to each item in inwentory. Devereaux expressed concern over departing from the historical cost principle