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Eloise Camera Shop uses the lower-of-cost-or-market basis for its inventory. The following data are available at December 31.

Item Units Unit Cost Market Value/Unit Cameras    Minolta 6 $174 $156    Canon 10 144 183 Light Meters    Vivitar 15 130 113    Kodak 19 122 131
Item Units Unit Cost Market Value/Unit Cameras    Minolta 6 $174 $156    Canon 10 144 183 Light Meters    Vivitar 15 130 113    Kodak 19 122 131
Item Units Unit Cost Market Value/Unit
Item
Units
Unit Cost
Market Value/Unit
Cameras
Cameras
   Minolta 6 $174 $156
   Minolta
6
$174
$156
   Canon 10 144 183
   Canon
10
144
183
Light Meters
Light Meters
   Vivitar 15 130 113
   Vivitar
15
130
113
   Kodak 19 122 131
   Kodak
19
122
131

Determine the amount of the ending inventory by applying the lower-of-cost-or-market basis.

The ending inventory $
The ending inventory $
The ending inventory $
The ending inventory
$

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