Buffalo Industries sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2017: Coffee Bean Unit Cost Market $5.50 3.30 Units 13,700 bags 5,600 bags Coffea arabica Market $5.47 3.40 Coffea robusta After applying the lower-of-cost-or-market (LCM) rule, what value should Buffalo report for ending inventory on its Dec. 31, 2017 balance sheet? $93,979 $93,390 $93,830 $93,419