Bramble Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Net Realizable Coffee Bean Units Unit Cost Value Coffea arabica 16,900 bags $5.60 $5.55 Coffea robusta 5,700 bags 3.40 3.50 (a) Your answer is correct. Calculate Bramble's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $ 113175