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$[[,,\backslash$table$[[$Net$],[$Realizable$]]],[$Units$,\backslash$table$[[$Cost$],[$per Unit$]],\backslash$table$[[$Value$],[$per Unit$]]]]$

Cameras

$\backslash$table$[[$Minolta$,5,$$$179,$$$171$