statements for the fiscal year ended May $31,2025.$ Jim Alcide, controller for Crane, has gathered the following data concerning inventory.

At May $31,2025,$ the balance in Crane's Raw Materials Inventory account was $$452,880.$ Alcide summarized the relevant inventory cost and market data at May $31,2025,$ in the schedule below.

$\backslash$table$[[,,$Replacement,,Net Realizable,$],[,$Cost,Cost,Sales Price,Value,Normal Profit$],[$Aluminum siding,$$77,700,$$$69,375,$$$71,040,$$$62,160,$$$5,661$