$18$

On December $31,2022,$ Cruise Company has $18,000$ units of an inventory item, which costs $$46$ per unit when purchased on June $15,2022.$ The selling price was $$86$ per unit. On December $30,2022,$ it was determined that the cost to sell is $$50$ per unit. At what amount should the $18,000$ units of inventory be reported on the December $31,2022$ balance sheet?

$02$:$27$:$57$

Multiple Choice

$$900,000.$

$$648,000.$

$$828,000.$

$$1,548,000.$