Sunland Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Estimated Selling Price Cost of Completion and Disposal Normal Profit 50.40 3.96 $141 0.57 0.57 0.45 Item No. 1320 1333 1426 1437 1510 1522 1573 1626 Quantity Cost per Unit 1900 53.62 1 600 3.05 15005.09 1700 407 1.400 254 1200 230 3700 203 1700 5.31 Cost to Replace $3.39 260 4.18 3.50 226 200 181 3.62 5.88 From the information above, determine the amount of Sunland Company inventory The amount of Sunland Company's inventory