Item		Cost			Estimated Selling Price			Estimated Disposal Costs
Neutrinos		$	1,890		$2,170			$91
Ocillinos			5,010		4,910			104
Electrons			4,380		4,715			197
Protons			3,450		4,460			93

Assume that Pina Colada 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		$enter a dollar amount
Ocillinos		$enter a dollar amount
Electrons		$enter a dollar amount
Protons		$enter a dollar amount
Total		$enter a total amount

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Would there be any difference in accounting if Pina Colada were a private entity using ASPE? select an option NoYes