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Headland Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis. Item Number Quantity Cost per Unit Estimated selling Price Cost

Headland Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis.

Item Number Quantity Cost per Unit Estimated selling Price Cost to Complete and sell
1320 2000 3.71 5.22 1.86
1333 1700 3.13 3.94 1.16
1426 1600 5.22 5.80 1.62
1437 1800 4.18 3.71 1.57
1510 1500 2.61 3.77 1.62
1522 1300 3.48 4.52 0.93
1573 3800 2.09 2.90 1.39
1626 1800 5.45 6.96 1.74

From the information above, determine the amount of Headland Company inventory.

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