At $30$th September $20$X$2$ the closing inventory of a company amounted to $$386,400.$ The following items were included in this total at cost:

$(1)$ One thousand items which had cost $$18$ each. These items were all sold in October $20$X$2$ for $$15$ each, with selling expenses of $$800.$

$(2)$ Five items which had been in inventory since $1988,$ when they were purchased for $$100$ each, sold in October $20$X$2$ for $$1,000$ each, net of selling expenses.

What figure should appear in the company$$s statement of financial position at $30$th September $20$X$2$ for inventory?

$(8$ Points$)$

$$382,600$

$$384,200$

$$387,100$

$$400,600$