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 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 box. The films cost $1.65 each and are normally sold for 13.30. To clear out these old films, Viking will drop their selling price to 51.30. 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 selt for 5280. Because these cameras are in used condition Viking has set the selling price at S160 each. Expected selling costs are $15 per camera, b. 5 0 0 1