On August 15, 2023, Japan Ideas consigned 650 electronic play systems, costing $100 each, to Cullumber Toys Company. The cost of shipping the play systems amounted to $1,300 and was paid by Japan Ideas. On December 31, 2023, an account sales summary was received from the consignee, reporting that 420 play systems had been sold for $160 each. Remittance was made by the consignee for the amount due, after deducting a 20% commission. (a) Your answer is incorrect. Calculate the inventory value of the units unsold in the hands of the consignee at December 31, 2023. Inventory value of the units unsold $