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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

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 1,900 $3.62 $3.39 $5.09 $0.40 $1.41
1333 1,600 3.05 2.60 3.96 0.57 0.57
1426 1,500 5.09 4.18 5.65 0.45 1.13
1437 1,700 4.07 3.50 3.62 0.28 1.02
1510 1,400 2.54 2.26 3.67 0.90 0.68
1522 1,200 3.39 3.05 4.29 0.45 0.57
1573 3,700 2.03 1.81 2.83 0.85 0.57
1626 1,700 5.31 5.88 6.78 0.57 1.13

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

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