Swifty Corporation has the following four items in its ending inventory: Estimated Estimated Item Cost Selling Price Disposal Costs Neutrinos $1,980 $2,260 $99 Ocillinos 4,920 4,820 108 Electrons 4,260 4,595 211 Protons 3,380 4,390 113 (a) Assume that Swifty 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 Protons Total