Marigold Corporation has the following four items in its ending inventory: Estimated Selling Price Estimated Disposal Costs $2,130 Item Neutrinos Ocillinos Electrons Protons (a) Item Ocillines Neutrinos S Electrons Cost $ 1,850 5,010 4,400 Protons 3,430 Total 4,910 Assume that Marigold is a public company using IFRS. Determine the total value of ending inventory using the lower of cost and net realizable value modal applied on an individual item basis. $ 4,725 4,440 $111 LC and NRV 111 208 102