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The inventory of Oriole Company on December 31, 2022, consists of the following items. Part No. Quantity Cost per Unit Net Realizable Value per Unit

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The inventory of Oriole Company on December 31, 2022, consists of the following items. Part No. Quantity Cost per Unit Net Realizable Value per Unit 110 708 $114 $118 111 1,180 67 61 112 590 102 99 113 236 193 220 120 472 240 185 121 a 1,888 32 1 122 354 287 283 a Part No. 121 is obsolete and has a realizable value of $1 each as scrap. (a) Determine the inventory as of December 31, 2022, by the LCNRV method, applying this method to each item. Inventory as of December 31, 2022 $ Tamarisk Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis. Cost per Unit Estimated Selling Price Cost to Complete and Sell Item No. Quantity 1320 1,260 $2.70 $4.20 $1.10 1333 1.020 2.20 3.10 0.50 1426 940 4.00 4.70 0.90 1437 1,100 3.10 2.90 0.85 1510 860 1.75 2.95 0.90 1522 550 2.50 3.60 0.30 1573 3,300 1.30 2.20 0.70 1626 1,100 4.20 5.70 1.00 From the information above, determine the amount of Tamarisk Company inventory

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