The records of Loren Movers Ltd. contained the following inventory data: 2 20x1 Cost NRV Cost 20x2 NRV Category 1 Item A Item B Item C $10,000 $9,000 $5,000 $3,000 40,000 35,000 10,000 9,000 25,000 33,000 45,000 52,000 $75,000 $77,088 60,000 $64,000 Category 2 Item D Item E Item F $18,000 $16,500 $12,000 $10,500 20,000 4,000 4,000 1,000 42,000 42,808 56,000 54,000 $80,000 $62,500 $72,089 $65,500 Ees Required: 1. Calculate two different amounts that could justifiably be recorded as the allowance to reduce inventory to lower-of-cost-or-NRV at the end of 20X1 a Individual items Category