Lebo Camera Shop Inc. uses the lower of cost or market basis for its inventory. The following data are available at December 31.

Cameras

Units

Cost/Unit

Market
Value/Unit

Minolta

5

$ 175

$ 160

Canon

7

145

152

Light Meters

Vivitar

12

125

119

Kodak

10

120

135

Instructions

What amount should be reported on Lebo Camera Shop’s financial statements, assuming the lower of cost or market rule is applied?