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Swifty Company applied FIFO to its inventory and got the following results for its ending inventory. Cameras130units at a cost per unit of$64Blu-ray players 155units

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

Cameras130units at a cost per unit of$64Blu-ray players

155units at a cost per unit of$75iPods140units at a cost per unit of$81

The net realizable value at year-end was cameras $74, Blu-ray players $66, and iPods $76.

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

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