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Exercise 6-12 Sheffield Frame Camera Shop uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31. Item Units Unit Cost Market Value Cameras: Minolta 9 $163 $150 Canon 153 155 Light meters: Vivitar 12 122 110 Kodak 15 120 135 Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis. The ending inventory $