During 2023, Martinez Furniture Limited purchased a railway carload of wicker chairs. The manufacturer of the chairs sold them to Martinez for a lump sum of $58,800, 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: Estimated Selling Price per Chair No. of Chairs Lounge chairs 460 Straight chairs 630 Armchairs 360 $93 53 79 Martinez estimates that the costs to sell this inventory would be $4 per chair. During 2023, Martinez sells 380 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 net realizable value of the chairs remaining in inventory? (Round answer to 2 decimal places, e.g. 52.75.) Net realizable value $