Freeze Frame Camera Shop uses the lower-of-cost-or-net realizable value for its inventory. The following data are available at December 31. Item Units Unit Cost Market Value Cameras: Minolta 3 $172 $152 Canon 9 140 170 Light meters: Vivitar 13 130 100 Kodak 16 117 128 Determine the amount of the ending inventory by applying the lower-of-cost-or-net realizable value basis.