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 tas -400 rolls of camera film that are past the expiration date marked on the fans box. The films cost $1.65 each and are normally sold for $3.30. To zlear out these old films, Viking will drop their selling price to $1.30. 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 sell for $280. Because these cameras are in used condition, Viking has set the selling price at $160 each. Expected selling costs are $15 per camera.