At the end of 20X1, the distributor Optivue wrote down three batches of spectacle frames. At the end of 20X2, the situation is as follows: the Azur batch (cost 18,000, carrying amount 12,000) has a revised net realisable value of 20,000; the Brume batch (cost 9,000, carrying amount 7,000) has a revised net realisable value of 8,000; the Corail batch was entirely sold during 20X2. The increases in net realisable value result from a change in economic circumstances. Compute, item by item, the total reversals for 20X2 and the total carrying amount of the batches still held.
- Cost of the Azur batch
- 18,000
- Carrying amount of the Azur batch at the end of 20X1
- 12,000
- Revised net realisable value of the Azur batch
- 20,000
- Cost of the Brume batch
- 9,000
- Carrying amount of the Brume batch at the end of 20X1
- 7,000
- Revised net realisable value of the Brume batch
- 8,000