Bes Buy uses the lower$-$of$-$cost$-$or$-$net realizable value basis for its inventory. The following data are available at December $31.$

$\backslash$table$[[,$Units,$\backslash$table$[[$Cost$],[$per Unit$]],\backslash$table$[[$Net$],[$Realizable$],[$Value$],[$per Unit$]]],[$Cameras$,,,],[$Minolta$,5,$$$178,$$$149$