SLR Corporation has 1,100 units of each of its two products in its year-end inventory. Per unit data for each of the products are as follows: Product 1 Product 2 Cost $ 57 $ 41 Replacement cost 55 33 Selling price 77 43 Selling costs 13 5 Normal profit 17 9 Determine the carrying value of SLRs inventory assuming that the lower of cost or market (LCM) rule is applied to individual products. What is the before-tax income effect of the LCM adjustment