Bentley Company has 100 units of Item # 222 and 50 units of Item # 248 on hand at the end of the year. The cost of Item #222 was $30 per unit and the cost of Item #248 was $75 per unit. Item #222 has a selling price of $36 while Item #248 has a selling price of $84. The cost to sell Item #222 is $9 per unit while the cost to sell Item #248 is $6 per unit. How much is Bentley's ending inventory using lower of cost or net realizable value? D