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

Per Unit Net Realizable Inventory Value by Product Type Quantity Cost Tools: $5.50 100 5.00 Hammers 10.00 200 9.00 Saws 300 2.00 2.60 Screwdrivers Paint products: 6.00 5.00 1-gallon cans 500 100 Paint brushes 4.00 4.50