Unit cost $ Product Estimated unit cost of completion and selling costs $ Estimated unit selling price $ 115 110 Units on hand 300 1,000 500 1,000 A...... B C... D 120 110 140 5 5 8 10 145 150 165 Additional information: 100 units of Product A were held to satisfy a firm sales contract for selling 100 units at $135 per unit to Customer Nelson. Required: Determine the carrying cost of ending inventory at the balance sheet date, and the amount of inventory write-down for the current period. Explain your answer. Assume the company adopts the weighted average cost method