Sheffield Corporation has the following four items in its ending inventory: Item Cost Estimated Selling Price Estimated Disposal Costs Neutrinos $ 1,990 $2,270 $105 Ocillinos 4.970 4,870 113 Electrons 4,360 4,695 206 Protons 3,500 4,510 103 Assume that Sheffield 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 $ Ocillinos Electrons