Blue 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 Units Unit Cost Net Realizable Value Coffea arabica 11,100 bags $5.60 $5.55 Coffea robusta 5,900 bags 3.40 3.50 (a) Your answer is incorrect. Calculate Blue's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $