Current Attempt in Progress

Sheffield Corp. applied FIFO to its inventory and got the following results for its ending inventory.

Cameras $105$ units at a cost per unit of $$70$

Blu$-$ray players $156$ units at a cost per unit of $$74$

iPods, $122$ units at a cost per unit of $$88$

The net realizable value of each of these products at year$-$end was cameras $$76,$ Blu$-$ray players $$56,$ and iPods $$78.$

Determine the amount of ending inventory at lower$-$of$-$cost$-$or$-$net realizable value.

Ending inventory $