Sunshine Company follows the practice of pricing its inventory at the lower-of-cost-or-market, on an individual-item basis.

Instructions
From the information above, determine the amount of Sunshine Companyinventory.

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Item No. Quantity per Unit Replace Selling Price and Disposal 1,200 600 200 700 1,000 500 2,000 300 $8.10 6.00 5.50 7.25 2.10 4.05 8.75 9.95 Cost Cost to Estimated Cost of Completion Normal Profit $0.90 0.50 1.00 0.90 0.20 0.75 0.50 1.00 $8.00 5.60 5.00 7.50 2.00 4.00 8.15 9.00 $9.00 6.00 7.00 8.00 2.80 5.00 9.00 10.50 $0.35 0.45 0.40 0.50 0.65 0.40 0.60 0.30