n 2015, Antle Inc. had acquired Demski Co. and recorded goodwill of $270 million as a result. The net assets (including goodwill) from Antle's acquisition of Demski Co. had a 2016 year-end book value of $605 million. Antle assessed the fair value of Demski at this date to be $725 million, while the fair value of all of Demski's identifiable tangible and intangible assets (excluding goodwill) was $580 million. The amount of the impairment loss that Antle would record for goodwill at the end of 2016 is:

Varto company has 9,400 units of its sole product in inventory that it produced last year at a cost of $23 each. this year’s model is superior to last year’s, and the 9,400 units cannot be sold at last year’s regular selling price of $42 each. varto has two alternatives for these items: (1) they can be sold to a wholesaler for $8 each, or (2) they can be reworked at a cost of $251,100 and then sold for $34 each. prepare an analysis to determine whether varto should sell the products as is or rework them and then sell them.