Financial reporting question on IAS 2

25 Posh Limited has the following units in inventory at the end of 2019. Units Cost per unit (GH) Raw materials 5,000 Work in progress 2,000 30 Finished goods 1,000 35 Finished items usually sell for GH450 per unit. However, water damage caused by improper storage of inventory will mean that 300 units of finished goods will be sold at 60% of the normal selling price less costs to sell of GH5 per item. A further GH5.50 per unit is still to be incurred to finish off th- items of work in progress. In accordance with IAS 2 Inventories, at what amount should in be stated in the statement of financial position of Posh Limited end of 2019