Kendall Sporting Goods Companys ending inventory consisted of the following items:

Items	Units	Cost per unit	Market Value per unit
Baseballs	58	$12	$10
Soccer balls	36	$14	$16
Basketballs	47	$16	$18
Footballs	61	$18	$14

Using the lower-of-cost-or market method, inventory adjustment applied to the inventory taken as a whole will be:

$166

$360

$0

$194