Exercise 9-7 Stellar Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. 1426 Item No. Quantity 1320 1,400 1333 1,100 1,000 1437 1,200 1510 900 1522 700 15733,200 1626 1,200 Cost per Unit $3.30 2.78 4.64 3.71 2.32 3.09 1.85 4.84 Cost to Replace $3.09 2.37 3.81 3.19 2.06 2.78 1.65 5.36 Estimated Selling Price $4.64 3.61 5.15 3.30 3.35 3.91 2.58 6.18 Cost of Completion and Disposal $0.36 0.52 0.41 0.26 0.82 0.41 0.77 0.52 Normal Profit $1.29 0.52 1.03 0.93 0.62 0.52 0.52 1.03 From the information above, determine the amount of Stellar Company inventory. The amount of Stellar Company's inventory s