Financial reporting

QUESTION 4 a) SAMAMLE company Ltd, a manufacturer of roofing sheets has the following products in inventory at the close of the 2020 annual year A B) A Estimated selling price for Aluzine is GHC 540 and Alata roofing tiles is GHC 440 per unit. Bluesinc normally sells at GHC 500 per unit. Management of Samamle are considering offering a discount of 10% per unit for each of their products. It is expected that GHC 40 per unit will be incurred in selling costs. Mr. Alamata, a supervisor in the factory estimates that a cost of GHC35 per unit will be incurred to complete Bluesinc. Required: Calculate the amount of inventory should be stated in the financial statements of SAMAMLE company Ltd as at December 2020 in accordance with IAS 2