- / 25 !!! Bonita Frame 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 Cost per Unit Value per Unit Cameras: 4 Minolta 11 $165 $150 Canon 6 150 152 Light Meters: Vivitar 12 Kodak 15 25 120 114 120 135 What amount should be reported for inventory on Bonita Frame Camera Shop's balance sheet, assuming the lower-of-cost-or- realizable value rule is applied? The ending inventory $ 5718