Cheyenne Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis.

Item No.		Quantity		Cost per Unit		Estimated Selling Price		Cost to Complete and Sell
1320		1,600		$3.84		$5.40		$1.92
1333		1,300		3.24		4.08		1.20
1426		1,200		5.40		6.00		1.68
1437		1,400		4.32		3.84		1.62
1510		1,100		2.70		3.90		1.68
1522		900		3.60		4.68		0.96
1573		3,400		2.16		3.00		1.44
1626		1,400		5.64		7.20		1.80

The answers previously calculated by an expert 33,378 and 38,418 are incorrect.