Serebin Company applied FIFO to its inventory and got the following results for its ending inventory. Cameras 103 units at a cost per unit of $66 Blu-ray players 159 units at a cost per unit of $81 iPods 147 units at a cost per unit of $85 the cost of purchasing units at year-end was cameras $78, Blu-ray players $55, and iPods $75. Determine the amount of ending inventory at lower-of-cost-or-market