The French subsidiary of a Canadian parent has the following balance sheet (in euros): 
The euro increases in value from EUR 1.6/C$ to EUR 1.3/C$.Using the temporal method,what happened to the total value of assets?
Definitions:
Selling and Administrative Costs
Expenses related to the selling of products and the management of a business, exclusive of manufacturing costs.
Activity-Based Costing
A method in managerial accounting that assigns costs to products or services based on the activities that go into producing them.
Production Departments
Specific areas or divisions within a manufacturing facility where the actual production or assembly of products takes place.
Activity Cost Pools
A grouping of all the costs related to a specific activity, used in activity-based costing to allocate costs more accurately.
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