On August $15,2023,$ Japan Ideas consigned $770$ electronic play syst

shipping the play systems amounted to $$1,100$ and was paid by Japai

sting $$100$ each, to Sheridan Toys Company. The cost of

received from the consignee, reporting that $420$ play systems had been sold for $$170$ each. Remittance was made by the consignee for

the amount due, after deducting a $20\%$ commission.

$($a$)$

Calculate the inventory value of the units unsold in the hands of the consignee at December $31,2023.$

Inventory value of the units unsold

PTexthnok and Merlia