Crane Inc. has following information for its finished goods at December $31,2025$:

Replacement value $$8857$

Cost $$8545$

Normal profit margin $10\%$

Expected selling price $$9710$

Crane$$s values its inventory using at the lower$-$of$-$cost$-$or$-$net$-$realizable value, which is $$7280.$ What are the estimated selling costs

used in making this determination?