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값은

as for the cost

→ 값
phrase Rare #23,244
as for the cost 값 means “cost” or “price,” and 는 marks it as the topic. It is often used when talking about who will pay or how much something costs.
KO: 식사 값은 제가 낼게요.
EN: I’ll pay for the meal.

술 값은 우리가 낼게요

We'll pay for the drinks.

— 좋은 친구들 (1990)

음료수 값은 얼마 예요?

How much does a drink cost?

— 귀향 (2006)

내 팔찌 손님, 팔찌 값은 주셔야죠 주세요

Hey, bracelet customer, you need to pay for the bracelet. Please pay me.

— 카쉬미르의 소녀 (2015)