Your answer has been saved. See score details after the due date, Vaughn Manufacturing sells coffee beans, which are sensitive to price fluctuations. The following inventory information is avail for this product at December 31, 2022. Coffee Bean Coffea arabica Coffea robusta Units 13,100 bags 4,300 bags Unit Cost $5.40 3.60 Net Realizable Value $5.35 3.70 Calculate Vaughn's inventory by applying the lower-of-cost-or-market basis. Vaughn's inventory $ 85565