Determine the proper total inventory value for each of the following items in Viking Company's ending inventory:

a. Viking has 500 video games in stock. The games cost \(\$ 36\) each, but their year-end net realizable value is \(\$ 28\).

b. Viking has 400 rolls of camera film that are past the expiration date marked on the film's box. The films cost \(\$ 1.65\) each and are normally sold for \(\$ 3.30\). To clear out these old films, Viking will drop their selling price to \(\$ 1.30\). There are no related selling costs.

c. Viking has seven cameras in stock that have been used as demonstration models. The cameras cost \(\$ 180\) and normally sell for \$280. Because these cameras are in used condition, Viking has set the selling price at \(\$ 160\) each. Expected selling costs are \(\$ 15\) per camera.