Starbucks sells coffee beans, which are sensitive to price fluctuations. Suppose the following inventory information is available for this product at December 31, 2025. Net Realizable Coffee Bean Units Unit Cost Value Per Unit Caffeinated Coffea arabica 13,400 bags $5.50 $5.45 Coffea robusta 5,000 bags 3.30 3.40 Decaffeinated Coffea arabica 11.400 bags 6.10 6.30 Coffea robusta 4,000 bags 4.70 4.40 Calculate Starbucks' inventory by applying the lower-of-cost-or-net realizable value basis. Starbucks' inventory $