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6.3 The closing inventory at cost of a company at 31 January 20X3 amounted to $284,700. The following items were included at cost in the total:
1 400 coats, which had cost $80 each and normally sold for $150 each. 0wing to a defect in manufacture, they were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.
2 800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 20X3 cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.
What should the inventory value be according to IAS 2 Inventories after considering the above items?
A $281 ,200
B $282 ,800
C $329,200
D None of these
答案：A
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