On August 15, 2020, Japan Ideas consigned 500 electronic play systems, costing $100 each, to YoYo Toys Company. The cost of shipping the play systems amounted to $1,250 and was paid by Japan Ideas. On December 31, 2020, an account sales summary was received from the consignee, reporting that 420 play systems had been sold for $160 each. Remittance was made by the consignee for the amount due, after deducting a 20% commission. Calculate the following at December 31, 2020.

a. The inventory value of the units unsold in the hands of the consignee.

b. The profit for the consignor for the units sold.

c. The amount of cash that will be remitted by the consignee.