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Cruz Video Center accumulates the following cost and net realizable data at December 31. Inventory Categories Cost Data Net Realizable Value Data Cameras $16,020 $16,420

Cruz Video Center accumulates the following cost and net realizable data at December 31.

Inventory Categories

Cost Data

Net Realizable Value Data

Cameras $16,020 $16,420
Camcorders 12,682 12,949
Blu-ray players 18,690 17,221

Compute the lower-of-cost-or-net realizable value valuation for the companys total inventory.

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