This year Amber opened a factory to process and package landscape mulch. At the end of the year, Amber's accountant prepared the following schedule for allocating manufacturing costs to the mulch inventory, but her accountant is unsure of what costs need to be allocated to the inventory under UNICAP. Approximately 10 percent of management time, space, and expenses are spent on this manufacturing process. At the end of the year, Amber's accountant indicated that the business had processed 12,300 bags of mulch but only 2,4460 bags remained in the ending inventory What is Amber's tax basis in her ending inventory after applying the UNICAP rules to allocate indirect costs to inventory? (Assume direct costs are allocated to inventory according to the level of ending inventory. In contrast, indirect costs are first allocated by time spent and then according to level of ending inventory.) (Round your answers to 2 decimal places. Leave no answers blank. Enter zero if applicable.) Costs Tax Inventory Material Mulch and packaging Administrative supplies Factory labor Sales & advertising Administration 6,900 700 19,600 6,200 6,350 9,500 3,400 12,950 2,900 Salaries Property taxes:Factory Offices Depreciation: Factory Offices Total 0.00