Task number 1

Company "BETA" produces one product and uses three different types of materials. As of December 31, the inventory consists of: 900 kg of material "A" valued at 1,800 KM, 600 kg of material "B" valued at 1,200 KM, and 300 kg of material "C" valued at 1,200 KM.

To produce 3,000 units of finished product, the following quantities of materials are required: 900 kg of material "A", 800 kg of material "B", and 300 kg of material "C". The purchase price of material "B" on the reporting date was 3.40 KM per kilogram. Conversion costs amount to 2,800 KM. The selling price of the finished product per unit is 9.00 KM, and the selling costs for 3,000 units of finished products amount to 900 KM.

Determine whether there is an impairment loss included in the value of material inventory, and if so, what is the amount?