On August 15,2023 , Japan Ideas consigned 630 electronic play systems, costing $120 each, to Sandhill Toys Company. The cost of shipping the play systems amounted to $1,200 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 $170 each. Remittance was made by the consignee for the amount due, after deducting a 20% commission. (a) Caiculate the inventory value of the units unsold in the hands of the consignee at December 31, 2023. Inventory value of the units unsold $