Nash's Trading Post, LLC sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2022. Coffee Bean Units Unit Cost Net Realizable Value Coffee arabica 12,000 bags $6.10 $6.03 Coffee robusta 3,900 bags 3.10 3.20 Calculate Nash's inventory by applying the lower-of-cost-or-net realizable value basis. Nash's inventory $