Best 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$[[$Net$],[$Realizable$],[$Value$]]],[$per Unit,$]]$

Cameras

$\backslash$table$[[$Minolta$,5,$$$158,$$$156$