Sarasota Corporation has the following four items in its ending inventory:

Item		Cost			Estimated Selling Price			Estimated Disposal Costs
Neutrinos		$	1,810		$2,090			$99
Ocillinos			5,060		4,960			109
Electrons			4,330		4,665			213
Protons			3,470		4,480			98

(a)

Assume that Sarasota 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