Cia REF has two types of products in its inventories that have the following costs and sales prices:

	Product X	Product Y
Selling Price	200	300
Materials and conversion costs	150	180
General administrative expenses	30	80
Estimated Selling Expenses	60	70

By the end of the year, the manufacturing of the items was completed.

According to IAS 2 - Inventories, what value should be assumed as net realizable for each product?