Pluto Metals Inc. has the following amount totals (i.e., units are already multiplied by per unit amounts) for each of their two canning metal products on December 31. (total amount) Historical cost NRV Replacement cost Normal profit Tin $22,700 $23,600 $25,200 $500 Aluminum $33,100 $33,400 $28,900 $1,900 Determine the Lower-of-cost-or-market total inventory balance assuming an individual inventory-level as of December 31. Please put your answer in bold font. To receive credit, you must show your work (including your numerical comparisons)