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