Sandals Company is preparing the annual financial statements dated December $31.$ Ending inventory is presently recorded at its total cost of $$5,465.$ Information about its inventory items follows:

$\backslash$table$[[$Product Line,$\backslash$table$[[$Quantity on$],[$Hand$]],\backslash$table$[[$Unit Cost When$],[$Acquired $($FIFO$)]],$Value at Year$-],[$Air Flow,$20,$$$12,$End$],[$Blister Buster,$75,40,$$$14$