Whispering Winds Camera Shop Inc. uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31. Item Units Unit Cost Net Realizable Value Cameras: Minolta 3 $174 $165 Canon 12 141 190 Light meters: Vivitar 15 138 107 Kodak 20 125 135 What amount should be reported for inventory on Whispering Winds Camera Shop's balance sheet, assuming the lower-of-cost-or-net realizable value rule is applied? The ending inventory $