6. The closing inventory of Zenith amounted to 24,000 excluding the following items: 1) 250 items which had cost 3.30 each. All were sold after the balance sheet date for 3.50. Selling costs for selling these items amounted to 100. 2) 120 items which had cost 20 each. The required modification which would cost 2.50 per unit, and they could then be sold for 16 each. Which of the following figures would appear for total inventory in the balance sheet? D. A. 24,775 B. 26,395 C. 26,445 26,745 (1 mark) 6.a For each of items 1 and 2 in the question, outline the principles used to determine the appropriate valuation. (4 marks)