Sunland Corporation has the following four items in its ending inventory.

Item		Cost		Net Realizable Value (NRV)
Jokers		$2,520		$2,646
Penguins		6,300		6,237
Riddlers		5,544		5,828
Scarecrows		4,032		4,826

Determine the following the LCNRV for each item.

Item		LCNRV
Jokers		$enter a dollar amount
Penguins		enter a dollar amount
Riddlers		enter a dollar amount
Scarecrows		enter a dollar amount

eTextbook and Media

(1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. (If no write-down, enter 0 for the amounts.)

Item		Write-down
Jokers		$enter a dollar amount
Penguins		enter a dollar amount
Riddlers		enter a dollar amount
Scarecrows		enter a dollar amount

(2) Determine a total category LCNRV evaluation. (If no write-down, enter 0 for the amount.)

Total category LCNRV

$enter a dollar amount of total category LCNRV