During $2023,$ Marigold Furniture Limited purchased a railway carload of wicker chairs. The manufacturer of the chairs sold them to

Marigold for a lump sum of $$58,000,$ because it was discontinuing manufacturing operations and wanted to dispose of its entire stock.

Three types of chairs are included in the carload. The three types and the estimated selling price for each are as follows:

Marigold estimates that the costs to sell this inventory would be $$5$ per chair. During $2023,$ Marigold sells $390$ lounge chairs, $280$

armchairs, and $170$ straight chairs, all at the same prices as estimated. At December $31,2023,$ the remaining chairs were put on sale:

the lounge chairs at $25\%$ off the regular price, the armchairs at $30\%$ off, and the straight chairs at $40\%$ off. All were expected to be sold

at these prices.

what is the appropriate inventory value to be reported on the December $31,2023$ statement of financial position, assuming the lower of cost and net realizable value is applied on an individual item basis?