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

Cameras100units at a cost per unit of$61Blu-ray players150units at a cost per unit of$72iPods120units 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.