Polymount Factory Shop Inc. uses the lower of cost and net realizable value basis for its inventory. The following data are available at December 31:

Tables Large ay, $205 $198 Small a3 106 116 Chairs Plastic 32 34 32 Wooden 30 15 22 (a)

What amount should be reported on Polymount Factory Shop's financial statements, after the lower of cost and net realizable value rule is applied to individual inventory items?

Amount should be reported on financial statements $ ?