Pronghorn Corp sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2017: Unit Cost Coffee Bean Units Market Market Coffea arabica 13,500 bags $5.00 $4.93 4,100 bags Coffea robusta 3.50 3.60 Calculate Tascon's inventory by applying the lower-of-cost-or-market basis Tascon's inventory