Problem 10 At the end of the third quarter of year 2, the sales price of the inventory increased. Carrying cost of inventory $ 153,000.00 Cost of completing WIP inventory 17,000.00 Estimated cost to sell inventory 5,000.00 Estimated selling price of inventory 180,000.00 Since the company wrote down it's inventory in the prior period, does the company need to reverse any portion of the inventory loss from 02