The Toy Emporium Inc. has compiled the following information for the year ended December 31, 2015.

Item	Cost		Market
Puzzles	$	27,500	$	28,500
Gameboys	$	16,200	$	17,000
Dolls	$	57,600	$	65,200

The Toy Emporium Inc. reviews inventory on an item-by-item basis. What is the total write down of inventory for the year ended December 31, 2015?

Multiple Choice

There is no write down of inventory required

$8,600

We need to know the cost flow assumption to calculate if there is a write down

$2,200

$6,400