Departures from Acquisition Cost

Determine the proper total inventory value for each of the following items in Viking Company's ending inventory:

a$.$ Viking has $500$ video games in stock. The games cost $$36$ each, but their year$-$end net realizable value is $$28.$

b$.$ Viking has $400$ rolls of photographic film that are past the expiration date marked on the film's box. The films cost $$1\mathrm{.}65$ each and are normally sold for $$3\mathrm{.}30.$ To clear out these old films, Viking will drop their selling price to $$1\mathrm{.}30.$ There are no related selling costs.

c$.$ Viking has seven cameras in stock that have been used as demonstration models. The cameras cost $$380$ and normally sell for $$480.$ Because these cameras are in used condition, Vliking has set the selling price at $$360$ each. Expected selling costs are $$15$ per camera.

a$.$ $

b$.$ $

c$.$ $