Bound Co manufactures cycling equipment. It has a number of specialised frames in inventory which cost $20,000 to manufacture. These frames were manufactured following an order from a customer at an agreed selling price of $30,000. Due to recent technological advances, the current cost of manufacturing such frames is estimated to be $15,000. Bouani Co also has inventory of 3,000 pedals with a cost of $20 each. These have become damaged. If the company spends $5,000 to repair all of them, these could be sold for $21 each.

Use the tokens to correctly describe how Bouani Co's inventory should be valued.

Tokens
$15,000
$20,000
$30,000
$58,000
$60,000
$65,000