Concord Dog Disc Golf Shop uses the lower-of-cost-or-market basis for its inventory. The following data are available at December 31 Units Unit Cost Market 10 $168 $176 Item Baskets Innova Discraft Disc bags Lightning Wham o 20 156 140 15 20 17 14 28 26 (a) Determine the amount of the ending inventory by applying the lower-of-cost or market basis Ending inventory $