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Charapata Company applied FIFO to its inventory and got the following results for its ending inventory.
Cameras 100 units at a cost per unit of $65
Blu-ray players 158 units at a cost per unit of $84
iPods 127 units at a cost per unit of $89
The net realizable value of units purchased at year-end was cameras $78, Blu-ray players $60, and iPods $70. Determine the amount of ending inventory at lower-of-cost-or-market.
Ending inventory
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