Snow Attempt History Current Attempt in Progress Pronghorn 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 Units Unit Cost Net Realizable Value Coffea arabica 13,900 bags $5.60 $5.55 Coffea robusta 5,400 bags 3.40 3.50 (a) Your answer is correct. Calculate Pronghorn's inventory at the lower of cost and net realizable value.