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BE 6 - 5 Blackburn Appliance Center accumulates the following cost and net realizable value data at December 3 1 . Inventory Cost Net Realizable

BE6-5 Blackburn Appliance Center accumulates the following cost and net realizable value data at December 31.
Inventory
Cost
Net Realizable
Categories
Data
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.

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