The following table displays information regarding the inventory of Mannix Company at 12/31/23. Assume that Mannix uses the loss method for recording inventory adjustments. \begin{tabular}{|c|c|c|c|c|c|c|} \hline & FIFO & Replacment & Selling & Costs to & Normal Profit & \\ \hline Product & Cost & Cost & Price & complete & on Sales & Quantity \\ \hline A-1 & 12.00 & 11.00 & 15.00 & 4.00 & 20% & 1,200 \\ \hline A-2 & 13.50 & 13.00 & 18.00 & 3.00 & 25% & 1,000 \\ \hline B-1 & 38.40 & 36.00 & 48.00 & 8.00 & 20% & 900 \\ \hline B-2 & 42.50 & 42.00 & 50.00 & 8.00 & 15% & 800 \\ \hline B-3 & 44.20 & 45.00 & 52.00 & 8.00 & 15% & 750 \\ \hline C-1 & 68.00 & 68.00 & 80.00 & 9.00 & 15% & 500 \\ \hline & & & & & & \\ \hline \end{tabular}