AB Utd has two products 31 December 2018. They are Pinksheet (Completed) and as its inventory as at Dumpor (Part completed). There are 400 units of Pinksheet m the warehouse with a cost per unit of Cd IS. With respect to Dumsor, there are 250 units of it in the warehouse with a cost per unit of cod 8. Both Pinksheet and Dumfor sells at and 28 each. However AB ud intends to offer a discount of 10% per unit and also expects to incur a selling cost Gltd 3 on both Pinksheet and Dumsor. It will cost 07 Cute & per unit to fully complete each unit. Required: of Dumsor In accordance with IAS 2 Inventories, at what amount should inventory be stated in the financial AB ud as at 31 December 2016. Statements 07