(2) E6.8 (LO 4) Kinshasa Camera Shop uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31. Net Realizable Item Units Unit Cost Value Cameras: Minolta 10 W170,000 W156,000 Canon 12 150,000 152,000 Light meters: Vivitar 12 Kodak 14 21 125,000 115,000 115,000 135,000 Instructions Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis