N === Sheffield Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Coffee Bean Units Unit Cost Net Realizable Value Coffea arabica 11,000 bags $5.60 $5.55 Coffea robusta 3,700 bags 3.40 3.50 (a) Your answer is incorrect. Calculate Sheffield's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $