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

Use the following data to answer the following question.

Ending inventory at cost, June 30, 2010

$25,18

Cost of goods sold, balance at June 30, 2010

25,130

Sales revenue, balance at June 30, 2010

150,550

Cash, balance at June 30,2010

(75 5)

Ending inventory at replacement cost, June 30, 2010

285,155

ASB Hardware Inc. uses a perpetual inventory system and the FIFO cost flow method to account for its inventory. What inventory amount will ASB Hardware report on its balance sheet at June 30, 2010?