Boulder, Incorporated is computing its inventory at December $31,2022.$ The following information relates to the five major inventory items regularly stocked for resale:

$\backslash$table$[[$Item$,\backslash$table$[[$Quantity on$],[$Hand$]],\backslash$table$[[$Ending Inventory, December$],[31,2022$ Unit Cost when$],[$Acquired $($FIFO$)]],\backslash$table$[[$Net Realizable Value$],[($Market$)$ at December$],[31,2022]]],[$A$,260,$$$56,$$$51$