On December $31,2022,$ Cruise Company has $13,000$ units of an inventory item, which costs $$41$ per unit when purchased on June $15,2022.$ The selling price was $$76$ per unit. On December $30,2022,$ it was determined that the cost to sell is $$45$ per unit. At what amount should the $13,000$ units of inventory be reported on the December $31,2022$ balance sheet?

Multiple Choice

$$988,000.$

$$533,000.$

$$403,000.$

$$585,000.$