The Pottery Co has recently undertaken their year end inventory inspection. During the inspection some items were discovered which had been damaged. A vase which had originally cost $190$ and would have sold for $440$ will now have to be discounted and sold for $212.405$ dinner sets which had originally cost $62$ each and would have sold for $95$now need repair work costing $45$ for each set. They can then be sold at the original selling price.At what value should the vase be included in closing inventory? $212$What is the total value of the $405$ dinner sets to be included in closing inventory? E