Iris Company has provided the following information regarding two of its items of inventory at year$-$end:

There are $185$ units of Item $A,$ having a cost of $$13$ per unit, a selling price of $$17$ and a cost to sell of $$6$ per unit.

There are $135$ units of Item B$,$ having a cost of $$43$ per unit, a selling price of $$49$ and a cost to sell of $$4$ per unit.

How much is the ending inventory using lower of cost or net realizable value?

Multiple Choice

$$7,840.$

$$8,210.$

$$8,885.$

$$8,515.$