Exercise 9-7 XYour answer is incorrect. Try again Ayayai Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis Estimated Selling Price Cost of Completion Cost per Item No Quantity Unit Replace 1320 1333 1426 1437 1510 1522 1573 3,700 1626 Normal Cost to and Disposa Profit $1.41 0.57 1.13 1.02 0.68 0.57 0.57 1.13 $5.09 3.96 5.65 3.62 3.67 4.29 2.83 6.78 $3.62 3.05 5.09 4.07 2.54 3.39 2.03 5.31 $3.39 2.60 4.18 3.50 2.26 3.05 1.81 5.88 $0.40 0.57 0.45 0.28 0.90 0.45 0.85 0.57 1,900 1,600 1,500 1,700 1,400 1,200 1,700 From the information above, determine the amount of Ayayai Company inventory The amount of Ayayai Company's inventory 40554