1. As at 31 December 2021 the following items remained unsold. Bauk Consumer Electrical Berhad is using group of similar items in valuing their inventory.

	Group	Cost (RM)	Net realizable value (RM)
Coffee maker
A001	A	29,450	24,750
A002	A	36,950	33,200
Dishwasher
B001	B	64,100	62,400
B002	B	73,500	82,800
Handheld vacuum
C001	C	40,850	38,500
C002	C	36,050	37,700
Air purifier
D001	D	35,950	40,150
D002	D	35,850	30,250

Required:

1. Describe whether the unsold product above are items of inventory in accordance with MFRS 102 inventories.