Company Z performed its annual stock count on 31 March 2016 and noted it has partly-completed inventory with a cost to date of $26,300. It is expected that further costs of $1,200 will be incurred in order to complete the inventory. It will then be sold for $47,500. Selling costs will be $8,000. The cost and the net realisable value of this inventory at 31 March 2016 are: Select one: O a. $27,500 and $39,500 b. $35,200 and $45,500 O c. $26,300 and $38,600 O d. $26,300 and $39,500 e. $27,500 and $36,600