Sandals Company is preparing the annual financial statements dated December 31. Ending inventory information about the four major items stocked for regular sale follows: Product Line Quantity on Hand Unit Cost When Acquire(FIFO) Market Value at Year-End Air Flow 35 $ 8 $ 10 Blister Buster 120 44 42 Coolonite 36 60 55 Dudesly 45 14 19