Question 10 View Policies Current Attempt in Progress Sheffield Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Item No. Quantity Cost per Unit Cost to Replace Estimated Selling Price Cost of Completion and Disposal Normal Profit 1320 1,300 $3.74 $3.51 $5.27 $1.46 $0.41 0.59 1333 1,000 3.16 2.69 4.10 0.59 1.17 1426 1437 900 1,100 0.29 800 0.70 0.94 0.47 600 4.45 0.59 1510 1522 1573 1626 3,100 2.93 0.88 1.100 7.02 0.59 1.17 From the information above, determine the amount of Shefheld Company inventory. The amount of Sheffield Company's inventory$