Whispering Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis.

Item No. Quantity Cost per Unit Cost to Replace Estimated Selling Price Cost of Completion and Disposal Normal Profit 1320 1,300 $3.26 $3.06 $4.59 $0.36 $1.28 1333 1,000 2.75 2.35 3.57 0.51 0.51 1426 900 4.59 3.77 5.10 0.41 1.02 1437 1,100 3.67 3.16 3.26 0.26 0.92 1510 800 2.30 2.04 3.32 0.82 0.61 1522 600 3.06 2.75 3.88 0.41 0.51 1573 3,100 1.84 1.63 2.55 0.77 0.51 1626 1,100 4.79 5.30 6.12 0.51 1.02

From the information above, determine the amount of Whispering Company inventory.

The amount of Whispering Companys inventory $