Pina Corporation sells cocoa beans, which are sensitive to price fluctuations. The following inventory information is available for this product at June $30,2024$:

$\backslash$table$[[$Cocoa Bean,Units,Unit Cost,Net Realizable Value$],[$Forastero$,14,200$ bags,$$5\mathrm{.}60,$$$5\mathrm{.}55$

$-$need help with b$.$