Sunland Company sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2022. Coffee Bean Coffea arabica Coffea robusta Units 13,100 bags 3.800 bags Unit Cost $5.30 3.50 Net Realizable Value $5.25 3.60 Calculate Sunland's inventory by applying the lower-of-cost-or-market basis. Sunland's inventory $