You have the following information related to the ending inventory of Sam Inc. for the year ended Dec. 31.2022: Inventory type # of units Cost per unit Net realizable value per unit A 2,800 $11 $12 B 7,700 $26 $20 C 2,650 $30 $34 D 4,890 $6 $9 Required: How much is the cost of inventory that will appear in the statement of financial position at the end of 2022