Sheffield Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Coffee Bean Coffea arabica Coffea robusta Units 11,000 bags 3,700 bags Unit Cost $5.60 3.40 Net Realizable Value $5.55 3.50 Your answer is incorrect. Calculate Sheffield's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $