Riverbed Corp sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2017: Coffee Bean Units Unit Cost Market Market Coffea arabica 12,100 bags $5.60 $5.55 Coffea robusta 4,100 bags 3.40 3.50 Calculate Tascons inventory by applying the lower-of-cost-or-market basis.