5. The inventory of SM Corp. at the end of the year needs a review for purposes of its recording and measurement at LCNRV. The following data revealed in its books:

Product A Product B Product C Product D Units Unit Cost Selling Price Selling Cost 300 P 2,000 P P 4,500 P 1,000 600 1,600 3,800 2,500 400 1,200 4,300 1,600 800 1,800 4,200 1,900 Q- What is the total amount of inventory to be reported in the Statement of Financial Position in accordance with PAS 2 Inventories