Read the following cases carefully, and then provide the correct answer for each one. (a): Assume that Mander AG has unfinished inventory with a cost of 950, a sales value of 1,000, estimated cost of completion of 50, and estimated selling costs of 200. Calculate the Mander's inventory net realizable value, and its inventory write-down. (b): Assume Cetus SE has a beginning inventory of $50,000 and purchases of $100,000, both at cost. Sales at selling price amount to 280,000. The gross profit on selling price is 20 percent Instructions: If you know that Cetus applies the gross margin method, calculate/estimate inventory value. (c) In its 2015 annual report Tate & Lyle plc (GBR) reported a beginning inventory of 5000, an ending inventory of 7000, and cost of goods sold of 1000 for the year. Instructions: Measure the number of times on average a company sells the inventory during the period