Exercise 6-12 Charapata Company applied FIFO to its inventory and got the following results for its ending inventory.

Cameras 100 units at a cost per unit of $65

Blu-ray players 158 units at a cost per unit of $84

iPods 127 units at a cost per unit of $89

The net realizable value of units purchased at year-end was cameras $78, Blu-ray players $60, and iPods $70. Determine the amount of ending inventory at lower-of-cost-or-market.

Ending inventory