QUESTION 86 Green Leaf Company had the following information available on December 31 Item Wheelbarrows Shovels Gloves Hoses #Units 100 320 80 140 Cost $32.10 1400 8.60 11 00 Total Cost $3,210 4.480 688 1,540 $ 9,918 Market Value $ 33.00 12.00 9.40 10.50 Total Market Value $3,300 3,840 752 1,470 $9.362 Management applies the LCM rule on the basis of individual inventory items. What is the write-down required? $710 $576 $556 $864