E9-3B (LO1) (LCNRV) Sunshine Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on arn individual-item basis. Item Cost Cost to Estimated Cost of Completion Normal No. Quantity per Unit epSelng Price and DisposalProfit $8.10 $8.00 $0.35 $0.90 0.50 1.00 0.90 1,200 $9.00 6.00 5.50 600 5.60 6.00 0.45 5.00 7.50 2.00 4.00 7.00 0.40 7.25 0.50 8.00 1,000 2.10 4.05 2.80 0.65 0.20 0.75 0.50 5.00 0.40 2,000 8.75 8.15 9.00 0.60 300 9.95 9.00 10.50 0.30 1.00 Instructions From the information above, determine the amount of Sunshine Company inventory