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 5 $172 $153
Canon 10 149 179
Light meters:
Vivitar 14 134 113
Kodak 20 120 135

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

The ending inventory
$