Cruz Video Center accumulates the following cost and net realizable data at December 31. Inventory Categories Cost Net Realizable Data Value Data Cameras $12,300 $12,300 Camcorders 9,500 9,700 Blu-ray players 14,000 12,900 Compute the lower-of-cost-or-net realizable value valuation for the company's total inventory. The lower-of-cost-or-net realizable value $ 34400