Sheffield Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Item No. Quantity 1320 1,300 1333 1,000 1426 900 1437 1,100 1510 800 1522 600 15733,100 1626 1,100 Cost per Unit $3.74 3.16 5.27 4.21 2.63 3.51 2.11 5.50 Cost to Replace $3.51 2.69 4.33 3.63 2.34 Estimated Selling Price $5.27 4.10 5.85 3.74 3.80 4.45 2.93 Cost of Completion and Disposal $0.41 0.59 0.47 0.29 0.94 Normal Profit $1.46 0.59 1.17 1.05 0.70 0.59 3.16 0.47 0.59 1.87 6.08 0.88 0.59 7.02 1.17 From the information above, determine the amount of Sheffield Company inventory. The amount of Sheffield Company's inventory 33175