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Central Appliance Center accumulates the following cost and market data at Decem ber 31. Inventory Categories Cost Market Data Data Cameras $13,909 $14,025 Camcorders 11,243

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Central Appliance Center accumulates the following cost and market data at Decem ber 31. Inventory Categories Cost Market Data Data Cameras $13,909 $14,025 Camcorders 11,243 11,011 DVD players 16,227 14,836 Compute the lower-of-cost-or-market valuation for the company's total inventory. The lower-of-cost-or- market valuation 34300

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