Ayayai Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Coffee Bean Coffea arabica Coffea robusta Units Unit Cost Net Realizable Value 10,900 bags $5.60 $5.55 6.400 bags 3.40 3.50 (a) Your answer is incorrect. Calculate Ayayal's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value Q LC ING