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 7 $176 $164 Canon 10 146 182 Light meters: Vivitar 15 130 113 Kodak 18 123 139 Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis. The ending inventory $