Rawton Inc. sells two items (Item A and Item B). At the end of the current year, Item A had a per unit cost of $52 and Item B had a cost of $126. At the end of the year, Rawton determined that the estimated selling price for each item was as follows: Item A: $60 Item B: $112 There are no estimated costs of disposition related to the sale. Rawton has 100 of each item on hand at the end of the year. What is the balance in inventory on the published balance sheet? (The published balance sheet is AFTER adjusting entries, of course.) CHECK