Esinam Ltd has the following products in inventory at the end of 2018:

Units

Cost per unit GH

Ahomka (completed)

5,400

22

Adonko (part complete)

2,800

26

Each product normally sells at GHc34 per unit. Due to the difficult trading

conditions, Esinam Ltd intends to offer a discount of 15% per unit and expects to

incur GH4 per unit in selling costs. GH10 per unit is expected to be incurred to

complete each unit of Adonko.

Required:In accordance with IAS 2 Inventories, at what amount should inventory

be ated in the financial statements of Esinam Ltd as at 31 December 2018?