The December 31, 2022 inventory of Draper James consisted of four products, one unit of each, for which certain information is provided below. Original Replacement Selling Sales Normal Delivery Cost $90.00 Cost Price Commissions Profit Margin Fees $85.00 $150.00 10% 25% $10.00 $70.00 $75.00 $100.00 10% 25% $8.00 $60.00 $55.00 $80.00 10% 25% $5.00 $80.00 $75.00 $90.00 10% 25% $10.00 What is Draper James's ending [ventory value if Draper James uses LIFQ? 277 232.50 285 283.50 300