Charapata Company applied FIFO to its inventory and got the following results for its ending inventory.
Cameras ............ 100 units at a cost per unit of $65
Blu-ray players .......... 150 units at a cost per unit of $75
iPods ............. 125 units at a cost per unit of $80
The cost of purchasing units at year-end was cameras $71, Blu-ray players $67, and iPods $78.

Instructions
Determine the amount of ending inventory at lower-of-cost-or-market.