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Waterway Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Item No. 1320 1333 1426 1437 1510 1522 1573

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Waterway Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis. Item No. 1320 1333 1426 1437 1510 1522 1573 1626 Quantity 1,400 1,100 1,000 1,200 900 700 3,200 1,200 Cost per Unit $3.81 3.21 5.36 4.28 Cost to Replace $3.57 2.74 4.40 3.69 2.38 3.21 1.90 6.19 Estimated Selling Price $5.36 4.17 5.95 3.81 3.87 4.52 2.98 7.14 Cost of Completion and Disposal $0.42 0.60 0.48 0.30 0.95 0.48 0.89 0.60 Normal Profit $1.49 0.60 1.19 1.07 0.71 0.60 0.60 1.19 2.68 3.57 2.14 5.59 From the information above, determine the amount of Waterway Company inventory. The amount of Waterway Company's inventory &

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