Sheridan Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis.

Item No. Quantity Cost per Unit Cost to Replace Estimated Selling Price Cost of Completion and Disposal Normal Profit

1320 1600 $3.42 $3.21 $4.82 $0.37 $1.34

1333 1300 2.89 2.46 3.75 .54 0.54

1426 1200 4.82 3.96 5.35 .43 1.07

1437 1400 3.85 3.32 3.42 .27 0.96

1510 1100 2.41 2.14 3.48 .86 0.64

1522 900 3.21 2.89 4.07 .43 0.54

1573 3400 1.93 1.71 2.68 .80 0.54

1626 1400 5.03 5.56 6.42 .54 1.07

From the information above, determine the amount of Sheridan Company inventory.

The amount of Sheridan Company's inventory$enter the dollar amount of Sheridan Company's inventory?

$36322?