Aaat $31$st july $2012$ limpet co had $200$ items of wok in progress within inventories. TheWip cost a total of $$1800$ to date it estimated that the Wip would cost $ $16$ per unit to complete and that each unit would then sell for $$95.$ Direct selling costsare edtimated at $$3$ per unit.

In IAS $2$ inventories, what is the correct value of limpet co's Wip as at $31$ july $20$X$2?$

A$-$ $$18000$

B$-$ $$15200$

C$-$$$18400$

D$-$$$22800$