What is the amount of inventory of unsold straight chairs on December 31, 2025? (Round cost per chair to 2 decimal places, e.g. 78.25 and final answer to 0 decimal places, eg. 5,845.) Amount of inventory of unsold straight chairs During 2025. Windsor Furniture Company purchases a carload of wicker chairs. The manufacturer sells the chairs to Windsor for a lump sum of $77,805 because it is discontinuing manufacturing operations and wishes to dispose of its entire stock. Three types of chairs are included in the carload. The three types and the estimated selling price for each are listed below. During 2025, Windsor sells 260 lounge chairs, 130 armchairs, and 156 straight chairs