Blue Spruce Corp. accumulates the following cost and net realizable value data at December 31. Inventory Categories Cost Data Net Realizable Value Cameras $10,960 $12,060 Camcorders 8,850 9,170 DVDs 12,100 11,040 Compute the lower-of-cost-or-net realizable value for company's inventory. The lower-of-cost-or-net realizable value $