Blackburn Appliance Center accumulates the following cost and net realizable value data at December 31.
Inventory Categories Cost Data Net Realizable Value Data
Cameras...........................£12,000.....................................£12,100
Camcorders...........................9,420........................................9,200
Blu-ray players.....................14,000......................................12,800
Compute the lower-of-cost-or-net realizable value valuation for the company's total inventory.