Apply the lower-of-cost-or-market rule. (LO 5)

Use the following data to answer the following question.

Ending inventory at cost, December 31,2011

17,095

Ending inventory at replacement cost, December 37, 2011,

16,545

Cost of goods sold, balance at December 31,2011

250,165

Sales revenue, balance at December 31 ,2011

535,780

Cash, balance at December 3I,2011

165,340

What inventory amount will this firm report on its balance sheet at December 31,2011?