Inventories | | | | | | | | | | March 31,
2024 | April 2,
2023 | | $ | $ | | Raw materials | 48.4 | | 60.3 | | | Work in progress | 25.8 | | 17.5 | | | Finished goods | 371.0 | | 394.8 | | | Total inventories at the lower of cost and net realizable value | 445.2 | | 472.6 | |
Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage, or declining rate of sale. The breakdown of the provision for obsolescence is presented as follows: | | | | | | | | | | March 31,
2024 | April 2,
2023 | | $ | $ | | Raw material shrink reserves | 0.1 | | 0.2 | | | Finished goods shrink reserves | 0.9 | | 0.4 | | | Raw material obsolete inventory reserves | 22.1 | | 20.5 | | | Finished goods obsolete inventory reserves | 37.7 | | 22.1 | | | Provision for obsolescence | 60.8 | | 43.2 | |
Amounts charged to cost of sales comprise the following: | | | | | | | | | | | | | Year ended | | March 31,
2024 | April 2,
2023 | April 3,
2022 | | $ | $ | $ | | Cost of goods manufactured | 405.5 | | 392.1 | | 350.1 | | | Depreciation and amortization included in costs of sales | 10.9 | | 9.7 | | 14.7 | | | Cost of sales | 416.4 | | 401.8 | | 364.8 | |
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