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E2 Loft Co. reviewed its LIFO inventory values for proper pricing at year-end. The following summarizes two inventory items examined for the lower of cost or market: Inventory #1 Inventory #2 Original cost 210,000 400,000 Replacement cost 150,000 370,000 Net realizable value 240,000 410,000 Net realizable value less profit : 208,000 405,000 What amount should Loft include in inventory at year-end, if it uses the total of the inventory to apply the lower of cost or market