Vaughn Manufacturing accumulates the following cost and net realizable value data at December 31. Inventory Categories Cost Data Net Realizable Value Cameras $11,320 $12,430 Camcorders 8,020 8,320 DVDs 11,060 9,900 Compute the lower-of-cost-or-net realizable value for company's inventory. A The lower-of-cost-or-net realizable value