Bigfoot Shoes LLC has 400 units of a single item in inventory. Each unit in inventory was purchased for $81 /unit. Bigfoot CFO Jessica is worried the inventory might be overstated. She estimates the entire amount of inventory could be sold for $32,800 but Bigfoot would have to pay $2 /unit in sales commission to get them sold fast. At what value should these 400 units be recorded on the balance sheet? Show your work