Sheffield's Snowshoes usually sells its snowshoes for $145 per unit and allows Sheffield's to earn a 15% profit margin. It has recently come to Sheffield's attention that the expected selling price has fallen to $62 per unit. Sheffield's current inventory includes 100 units purchased at $92 per unit. Calculate the value of the inventory at the lower of cost and net realizable value. O $5704 O $9200 O $6200 $12325