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 1020 video games in stock. The games cost $61 each, but their yearend replacement cost is $51. Viking has been selling the games for $102, but competitors are now selling them for $85. Viking plans to drop its price to $85. Viking's normal gross profit on video games is 40%. b. Viking has 510 rolls of camera film that are past the expiration date marked on the film's box. The films cost $2.81 each and are normally sold for $9.54. New replacement films still cost $2.81. To clear out these old films, Viking will drop their selling price to $2.50. There are no related selling costs. c. Viking has 9 cameras in stock that have been used as demonstration models. The cameras cost $306 and normally sell for $476. Because these cameras are in used condition, Viking has set the selling price at $272 each. Expected selling costs are $17 per camera. New models of the camera (on order) will cost Vikings $340 and will be priced to sell at $544