Acompany manufactures and distributes replacement parts for various industries. as of december 31, year 1, the following amounts pertain to the company's inventory: item cost net replacement cost sale price cost to sell or dispose normal profit margin blades $41,000 $ 38,000 $ 50,000 $ 2,000 $15,000 towers 52,000 40,000 54,000 4,000 14,000 generators 20,000 24,000 30,000 2,000 6,000 gearboxes 80,000 105,000 120,000 12,000 8,000 what is the total carrying value of the company's inventory as of december 31, year 1, under ifrs?