Ecolleague Co. purchased 1,000 units of inventories for $100,000 and incurred freight charges of $10,000. During the year, the company sold 750 units at $150 per unit. At the end of the year, Ecolleague Co. had 250 units of inventories out of which 50 units were damaged. It is estimated that the damaged units can be sold at $25 per unit and the balance 200 units, at $150 per unit. Calculate the Realizable value of damaged items.