lossom Company uses a periodic inventory system and the average$-$cost method. At December $31,2025,$ the following information has been compiled for its finished goods inventory:

Replacement value

$$13700$

Cost

$$15000$

Expected selling price

$$15360$

Normal profit margin

$15\%$

Selling costs

$5\%$

of expected selling price

What amount should the company value its finished goods inventory at December $31,2025?$