RSA Corporation had the following items in inventory as at December 31, 2023: Unit Item No. Quantity Cost NRV A1 100 $3.00 $3.30 B4 120 2.00 1.90 C2 140 8.00 9.00 D3 160 7.00 6.80 Assume that RSA uses a periodic inventory system, and that none of the inventory items can be grouped together for accounting purposes. The opening inventory on January 1, 2023, was $3,245 in total.