18. Winedark Sea Ltd sells prints of classic paintings. The prints are done on expensive paper and are quite costly. Pricing the prints to sell is hard because the popularity of a print is difficult to predict. Sometimes prints don't sell well at all and are then disposed of in bulk for use in hotels and motels. Here are data on two prints: Prin Prin tX tY Uni Cost Uni Cost ts per unit ts per unit $ $ Inventory, 1 January 2018 4 340 11 500 Purchases during 2018: 10 350 25 480 Purchases during 2018: January-June July-December Sales during 15 330 30 510 23 38 2018 Requirements (2) Print Y hasn't sold since September. No one seems to like it anymore. An out-of-town hotel has offered $100 for each Print Y that Winedark has left, if Winedark will pay the $10 per print shipping cost. (1-2)(4') a. What amount would you suggest be used for the inventory of Print Y on the 31 December 2018 balance sheet? b. Why