Starbucks sells coffee beans, which are sensitive to price fluctuations. Suppose the following inventory information is available for this product at December $31,2025.$

$\backslash$table$[[$Coffee Bean,Units,Unit Cost,$\backslash$table$[[$Net Realizable$],[$Value Per Unit$]]],[$Caffeinated$,,,],[$Coffea arabica,$14,200$ bags,$$5\mathrm{.}30,$$$5\mathrm{.}25$