Blue Spruce Corporation has the following four items in its ending inventory:

Item		Cost			Estimated Selling Price			Estimated Disposal Costs
Neutrinos		$	1,830		$2,110			$101
Ocillinos			5,020		4,920			90
Electrons			4,360		4,695			196
Protons			3,500		4,510			118

(a) Assume that Blue Spruce is a public company using IFRS. Determine the total value of ending inventory, using the lower of cost and net realizable value model applied on an individual item basis.

Item		LC and NRV
Neutrinos		$
Ocillinos		$
Electrons		$
Protons		$
Total		$