This is the whole question and I know the top answer (346,000) is wrong.

Whitman Corporation sells six different products. The following information is available on December 31: Cost Per Unit Market Value Per Unit Inventory Item Units Estimated Selling Price Tin 60 $500 $505 $515 20 5,000 4,950 Titanium 5.100 80 2,000 1,910 Stainless Steel 1.985 80 350 285 Aluminum 290 Iron 40 400 410 425 40 300 295 Fiberglass 310 $346,000 $332,400 $332,800 $333,100