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,$12,000$ bags,,$$5\mathrm{.}30,$$$5\mathrm{.}24$