Cost per ** The following information relates to the inventory on hand at 30 June 2013 held by Vaasa Ltd. Item Quantity Cost to Estimated selling Cost of completion and No. unit $ replace $ price $ disposal $ A1458 600 2.30 2.41 3.75 0.49 A1965 815 3.40 3.26 3.50 0.55 B6730 749 7:34 7:35 10.00 0.95 Do943 98 1.23 1.14 1.00 0.12 G8123 156 3.56 3.56 5.70 0.67 W2167 1492 6.12 6.15 7.66 0.36 Required Calculate the value of inventory on hand at 30 June 2013 in accordance with the requirements of IAS 2