L04 E6-6A. 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 film's box. The films cost $1.65 each and are normally sold for $3.30. To clear out these old films, Viking will drop their selling price to $1.30. There are no related selling costs