Almaden Hardware Store sells two distinct types of products, tools and paint products. Information pertaining to its 2016 year-end inventory is as follows:

Inventory, by Product Type	Quantity			Per Unit Cost			Net Realizable Value
Tools:
Hammers		110		$	4.40		$	4.90
Saws		140			9.40			8.40
Screwdrivers		240			1.40			2.00
Paint products:
1-gallon cans		440			5.40			4.40
Paint brushes		110			3.40			3.90

Required:
1.	Determine the book value of inventory at year-end, assuming the lower of cost and net realizable value rule is applied to (a) individual products, (b) product type, and (c) total inventory.