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

Cameras

$125$ units at a cost per unit of $$60$

Blu$-$ray players

$150$ units at a cost per unit of $$70$

iPods

$140$

units at a cost per unit of

$$80$

The net realizable value at year$-$end was cameras $$75,$ Blu$-$ray players $$67,$ and iPods $$75.$

Determine the amount of ending inventory at lower$-$of$-$cost$-$or$-$net realizable value.

Ending inventory

$