View Policies Current Attempt in Progress Sunland Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Cost per Unit Normal Profit Item No. Cost to Replace $3.39 2.60 Quantity 1,900 1,600 1,500 1320 1333 1426 Cost of Completion and Disposal $0.40 0.57 Estimated Selling Price $5.09 3.96 5.65 3.62 $3.62 3.05 $1.41 0.57 1.13 0.45 1437 4.18 3.50 2.26 1.02 5.09 4.07 2.54 3.39 1,700 1,400 1,200 3,700 1510 0.28 0.90 0.45 0.68 0.57 1522 1573 3.67 4.29 2.83 6.78 3.05 1.81 5.88 2.03 0.85 0.57 1626 1,700 5.31 0.57 1.13 From the information above, determine the amount of Sunland Company inventory. The amount of Sunland Company's inventory $