Crane Dog Disc Golf Shop uses the lower-of-cost-or-market basis for its inventory. The following data are available at December 31. Item Units Unit Cost Market Baskets: Innova 10 $152 $160 Discraft 20 140 128 Disc bags: Lightning 15 16 Wham-O 14 24 22 22 13 (a) Determine the amount of the ending inventory by applying the lower-of-cost-or-market basis. Ending inventory $