Question 3 Swifty 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 7 $160 $155 Canon 6 150 152 Light meters: Vivitar 12 122 115 Kodak 18 120 135 Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis. The ending inventory