Crane Frame Camera Shop uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31 Units Unit Cost Market Value Item Cameras Minolta Canon Light meters: Vivitar Kodak 5 6 $160 150 $150 152 12 14 120 120 110 135 Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis. The ending inventory $