Sheffield Company applied FIFO to its inventory and got the following results for its ending inventory. Cameras 130 units at a cost per unit of $64 Blu-ray players 185 units at a cost per unit of $71 iPods 130 units at a cost per unit of $85 The net realizable value at year-end was cameras $70, Blu-ray players $67, and iPods $75. Determine the amount of ending inventory at lower-of-cost-or-net realizable value. Ending inventory