Snow Co's inventory at the end of the year, included the following items: Description Raw materials (per unit) Direct costs (per unit) Expected selling price (per unit) Selling expenses (per unit) Number of units available Pan BD 45 25 100 15 110 units BD60 32 Pen 120 10 95 units Pin BD 37 24 80 20 80 units Required: calculate the amount of ending inventories to be reported in the statement of financial position at the end of the year.