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

$