Estimated Swifty Corporation has the following four items in its ending inventory: Item Cost Selling Price Disposal Costs Estimated Neutrinos $1,960 $2,240 $103 Ocillinos 4,970 4,870 90 Electrons 4,380 Protons 3,320 4,715 4,330 213 112 (a) Assume that Swifty 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