Sheffield Frame Camera Shop uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31, Net Realizable Item Units Cost per Unit Value per Unit Cameras: Minolta 9 $163 $150 Canon 9 155 155 157 Light Meters: Vivitar 18 122 113 Kodak 14 120 135 What amount should be reported for inventory on Sheffield Frame Camera Shop's balance sheet, assuming the lower-of-cost-or-net realizable value rule is applied? The ending inventory $