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Steven Company follows the practice of pricing its inventory at LCNRV, on an individual-item basis.

Item No. Quantity Cost
per Unit
Estimated
Selling Price
Cost to Complete
and Sell
1320 1,300 $3.74 $5.27 $1.87
1333 1,000 3.16 3.98 1.17
1426 900 5.27 5.85 1.64
1437 1,100 4.21 3.74 1.58
1510 800 2.63 3.80 1.64
1522 600 3.51 4.56 0.94
1573 3,100 2.11 2.93 1.40
1626 1,100 5.50 7.02 1.76

From the information above, determine the amount of Steven Company inventory.

Can you please attach the answer with your workings.

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