Smith Clothing Company manufactures two types of raincoats-Regular and Stain Resistant. Information related to both products is presented in the following table. (Click the icon to view the table.) Assume that Smith Clothing is an IFRS reporter. Determine the ending inventory value per unit and the amount of any write-downs per unit using the lower-of-cost-or-market rule, assuming that Smith Clothing uses the group-by-group approach to LCM. Complete the table below to identify the ending inventory value per unit for each product. (Abbreviations used: NRV = Net Realizable Value, NPM = Normal Profit Margin) Using the group-by-group approach to LCM. the required write-down amount for Regular raincoats is $ per unit, and the required write-down amount for Stain Resistant raincoats is $ per unit