Your company launches a new product at a selling price of $10 per unit, which includes a profit margin of 25%. However, based on market demand, the selling price has increased to $15 per unit. Your current inventory consists of 120 units that cost $7.50 per unit to make. The cost to make new units has now increased to $6.00 per unit. Calculate the value of the current inventory at either their manufacturing cost or their market value, whichever is highest.