A flat screen TV set that was made to a customers own specifications and cost the company $1,800 to make. For some reason, the customer went bankrupt and could not purchase the item. Due to the unusual design the dresser was not easy to sell. After the year-end however, the company sold the TV for $2,250 but incurred commission costs on the sale of $115 and delivery costs of $140.

State the value that will be included at in the companys year-end inventory. Justify your answers.