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MPG Corporation has the following four items in its ending inventory at December 31, 2020: Estimated Item Cost Selling Price Neutrinos 5 1,850 $2,130 Ocillinos 5,010 4.910 Electrons 4,400 4,535 Protons 3,430 4,440 Estimated Disposal Costs $111 111 208 102 Question 4 (2 points) Assume that MPG is a public company using IFRS and that this is its first year of operations. Determine the total value of ending inventory, using the lower of cost and net realizable value model applied on an individual item basis. a Prepare the December 31, 2020 journal entry that is needed, if any, under the direct method