Freeze Frame Camera Shop uses the lower-of-cost-or-net realizable value for its inventory. The following data are available at December 31.

Item		Units			Unit Cost			Market Value
Cameras:
Minolta		8			$172			$155
Canon		9			150			182
Light meters:
Vivitar		15			136			107
Kodak		17			125			134

Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis.

The ending inventory

is $