Cirtus Corporation, S. corporation, placed an order for inventory from a Mexican supplier on September 18 when the spot rate was 50.0840-1 peso. The invoice price will be denominated in pesos. Also on September 18. they entered into a 30-day forward contract designated as a fair value hedge of the firm commitment to purchase to purchase 850.000 pesos ata forward rate of 106810. on October 18 when the Inventory was received the spot rate was 50.0090. At what amount should the inventory be carried on Cirur books at the time of contract) 172,340 1860.000 576 540 169,660