Departures from Acquisition Cost Determine the proper total inventory value for each of the following items in Viking Company's ending inventory: a. Viking has 780 video games in stock. The games cost $47 each, but their year-end replacement cost is $39. Viking has been selling the games for $78, but competitors are now selling them for $65. Viking plans to drop its price to $65. Viking's normal gross profit on video games is 40%. b. Viking has 390 rolls of camera film that are past the expiration date marked on the film's box. The films cost $2.15 each and are normally sold for $4.29. New replacement films still cost $2.15. To clear out these old films, Viking will drop their selling price to $1.80. There are no related selling costs. c. Viking has 7 cameras in stock that have been used as demonstration models. The cameras cost $234 and normally sell for $364. Because these cameras are in used condition, Viking has set the selling price at $208 each. Expected selling costs are $13 per camera. New models of the camera (on order) will cost Vikings $260 and will be priced to sell at $416