Problem 9-65 (LO 9-4) (Algo) This year, Amber purchased a business that processes and packages landscape mulch. Approximately 25 percent of management time, space, and expenses are spent on this manufacturing process. At the end of the year, Amber's accountant indicated that the business had processed 25 million bags of mulch, but only 1 million bags remained in the ending inventory. What is Amber's tax basis in her ending inventory if the UNICAP rules are used to allocate indirect costs to inventory? (Assume direct costs are allocated to inventory according to the level of ending inventory. In contrast, indirect costs are first allocated by time spent and then according to level of ending inventory.) (Leave no answers blank. Enter zero if applicable.) Costs Tax Inventory Material: $ Salaries: Mulch and packaging Administrative supplies Factory labor Sales & advertising Administration Factory Offices Factory Offices Total 700,000 72,500 1,940,000 490,000 730,000 835,000 410,000 805,000 330,000 Property taxes Depreciation: $ 0