Wahlowitz Video Center accumulates the following cost and net realizable value data at December 31. Cost Data Inventory Categories Cameras Camcorders DVDs $12,500 9,000 13,000 Net Realizable Value $13,400 9,500 12,200 Compute the lower-of-cost-or-net realizable value for company's inventory. The lower-of-cost-or-net realizable value $