Problem #4: Tuscan Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2017 Units Coffee Bean Unit Cost Market Coffee Arabica 13,000 bags $5.60 $5.55 Coffee Robusta 5,000 bags 3.40 3.50 Required: Calculate Tuscan's ending inventory by applying the lower-of-cost-or-market basis