Kingbird, Inc. accumulates the following cost and net realizable value data at December 31. Inventory Categories Cost Data Net Realizable Value Cameras $11,340 $12,500 Camcorders 8,460 8,950 DVDs 10,190 8,720 Compute the lower-of-cost-or-net realizable value for company's inventory. The lower-of-cost-or-net realizable value $ eTextbook and Media List of Accounts