Sandhill Co. sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2017: Unit Cost Coffee Bean Units Market Market Coffea arabica 13,400 bags $5.20 $5.13 Coffea robusta 5,500 bags 3.30 3.40 Calculate Tascon's inventory by applying the lower-of-cost-or-market basis. Tascon's inventory