Merle Industries had been selling its product for $$54$ per unit, but recently lowered the selling price to $$32$ per unit. The company's current inventory consists of $285$ units

purchased at $$50$ per unit. The market value of this inventory is currently $$30$ per unit. At what amount should the company's inventory be reported on the balance sheet?

Multiple Choice

$$8,550$

$$14,250$

$$9,120$

$$15,390$