Bridgeport 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 12,600 bags $5.60 $5.55 Coffea robusta 6,400 bags 3.40 3.50 (a) Calculate Bridgeport's inventory at the lower of cost and net realizable value. $ Inventory at the lower of cost and net realizable value