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Whispering Corporation has the following four items in its ending inventory.
Item Cost Net Realizable
Value (NRV)
Jokers $2,080 $2,184
Penguins 5,200 5,148
Riddlers 4,576 4,810
Scarecrows 3,328 3,983
Question (1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. (If no write-down, enter 0 for the amounts.)
Question (2) Determine a total category LCNRV evaluation. (If no write-down, enter 0 for the amount.)
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