Marin Home Improvement Company installs replacement siding, windows, and louvered glass doors for single-family homes and condominium complexes. The company is in the process of preparing its annual financial statements for the fiscal year ended May 31, 2020. Jim Alcide, controller for Marin, has gathered the following data concerning inventory. At May 31, 2020, the balance in Marins Raw Materials Inventory account was $452,880, and Allowance to Reduce Inventory to NRV had a credit balance of $27,660. Alcide summarized the relevant inventory cost and market data at May 31, 2020, in the schedule below. Alcide assigned Patricia Devereaux, an intern from a local college, the task of calculating the amount that should appear on Marins May 31, 2020, financial statements for inventory under the LCNRV rule as applied to each item in inventory. Devereaux expressed concern over departing from the historical cost principle.

		Cost		Sales Price		Net Realizable Value
Aluminum siding		$77,700		$71,040		$62,160
Cedar shake siding		95,460		104,340		94,128
Louvered glass doors		124,320		206,904		186,813
Thermal windows		155,400		171,828		155,400
Total		$452,880		$554,112		$498,501

Determine the proper balance in Allowance to Reduce Inventory to NRV at May 31, 2020.

Balance in the allowance to reduce inventory to NRV $__________