नेक्सस कंपनी तीन उत्पाद बेचती है: बेसिक, सुपर और लग्जरी। वर्ष के अंत में निम्नलिखित जानकारी उपलब्ध है: - बेसिक: 500 इकाइयाँ; लागत = $10/इकाई; अनुमानित बिक्री मूल्य = $9/इकाई; बिक्री लागत = $1/इकाई। - सुपर: 1,250 इकाइयाँ; लागत = $9/इकाई; अनुमानित बिक्री मूल्य = $12/इकाई; बिक्री लागत = $4/इकाई। - लग्जरी: 850 इकाइयाँ; लागत = $20/इकाई; अनुमानित बिक्री मूल्य = $26/इकाई; बिक्री लागत = $5/इकाई। IAS 2 इन्वेंटरी के अनुसार, वर्ष के अंत में इन्वेंटरी का कुल मूल्य क्या है?

At 31 March 20X7, Tentacle Co had 12,000 units of product W32 in inventory, included at a cost of $6 per unit. During April and May 20X7, units of W32 were being sold at a price of $5.40 each, with sales staff receiving a 15% commission on the sales price of the product. The financial statements of Tentacle Co were approved by the Board on 14 Ju ly 20X7. At what amount should the inventory of product W32 be recognised in the financial statements of Tentacle Co as at 31 March 20X7? (Round to the nearest whole dollar)

Bouani Co manufactures cycling equipment. It has a number of specialised frames in inventory which cost $20,000 to manufacture. These frames were manufactured following an order from a customer at an agreed selling price of $30,000. Due to recent technological advances, the current cost of manufacturing such frames is est imated to be $15, 000. Bouani Co also has an inventory of 3,000 pedals at a cost of $20 each. These have become damaged. If the company spends $5,000 to repair all of them, these could be sold for $21 each. Which TWO of the following statements regarding Bouani Co's inventory valuation are true? 1. The frames should be valued at $15,000 2. The frames should be valued at $20,000 3. The frames should be valued at $30,000 4. The pedals should be valued at $60,000 5. The pedals should be valued at $58,000 6. The pedals should be valued at $65,000