A particular production process requires two types of raw materials to produce the end product. Each unit of finished product requires three units of raw material A and $2$ units of raw material $B$ and processing costs of $$35.$ The following provides information on inventories at year$-$end:

$\backslash$table$[[$Inventory item,# units,Cost per unit,$\backslash$table$[[$Replacement$],[$cost$]],\backslash$table$[[$Net realizable$],[$value$]]],[$Finished product,$800,$$$181,$NA$,$$$161$