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. Cost Net Realizable Value per Unit Units per Unit 5 $187 148 $161 155 7 Cameras Minolta Canon Light Meqers Vivitar Kodak 12 10 127 110 105 129 What amount should be reported on Whispering Winds Camera Shop's financial statements, assuming the lower-of-cost-or-net realizable value rule is applied? Total $