A company has a stock of goods consisting of four different groups of items. The cost and net realisable value of each group is shown in the table below.
Group of items Cost Net realisable value £ £
A 1,000 1,400 B 1,000 800 C 2,100 1,900 D 3,000 3,100 Required Calculate the amount to be shown as the value of the company’s stock