Splish Brothers Inc. sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2022. Coffee Bean Units Unit Cost Net Realizable Value Coffee arabica 13,100 bags $6.00 $5.95 Coffee robusta 5,100 bags 3.70 3.80 Calculate Splish Brotherss inventory by applying the lower-of-cost-or-net realizable value basis. Splish Brotherss inventory $enter Tascons inventory in dollars