Sandals Company is preparing the annual financial statements dated December $31.$ Ending inventory is presently recorded at its total cost of $$13,775.$ Information about its inventory items follows:

$\backslash$table$[[,$Quantity,Unit Cost When,Value at$],[$Product Line,on Hand,Acquired $($FIF$0),$Year$-$End$],[$Air Flow,$90,85,$$$87$