Serebin Company applied FIFO to its inventory and got the following results for its ending inventory.

Cameras		100	units at a cost per unit of	$61
Blu-ray players		150	units at a cost per unit of	$72
iPods		120	units at a cost per unit of	$80

The cost of purchasing units at year-end was cameras $73, Blu-ray players $50, and iPods $70. Determine the amount of ending inventory at lower-of-cost-or-market.