unit 10 lab assi

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

Cameras 105units at a cost per unit of $60

Blu-ray players 155units at a cost per unit of $71

iPods 130units at a cost per unit of $81

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

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

Ending inventory $__________