at December $31.$

Item Units Cost per Unit $\backslash (\backslash$quad $\backslash )\backslash$begin$\{$tabular$\}\{$l$\}$

Net Realizable $\backslash \backslash$

Value per Unit

$\backslash$end$\{$tabular$\}$

Cameras:

$\backslash$begin$\{$tabular$\}\{$lrrr$\}$

Minolta & $8$ & $\backslash (\backslash$$ $163\backslash )$ & $\backslash (\backslash$$ $155\backslash )\backslash \backslash$

Canon & $10$ & $154$ & $156\backslash \backslash$

Light Meters: & & & $\backslash \backslash$

Vivitar & $20$ & $121$ & $110\backslash \backslash$

Kodak & $15$ & $120$ & $135$

$\backslash$end$\{$tabular$\}$

What amount should be reported for inventory on Waterway Frame Camera Shop's balance sheet, assuming the lower$-$of$-$cost$-$or$-$net realizable value rule is applied?

The ending inventory

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