Loss on sale of material

Sales account. Its a credit account in the ledger. By loss on sale in the credit side. In the income statement, its an operating loss and debit it.

Usually loss os sale due to market price moments. Im.notnsure if replacement cost is used here. But nrv method must be used if the prices have fallen. So why did they sell the material for lower price

when there has been a decline in the price of materials and it is
estimated that the cost of the finished products will exceed net realisable
value, the materials are written down to net realisable value. In such
circumstances, the replacement cost of the materials may be the
best available measure of their net realisable value.

So this means replacement cost has nothing to measure here but nrv must be.