ii) Kraft plc constructs specialist machinery for the oil industry. The inventory at 30 April 2022 contains the following information regarding work-in-progress relating to their three product lines- Sauce, Juice and Puree: Sauce Juice Puree 4,400 Number of items held at 30 April 2022 3,800 5,600 6.50 3.80 4.70 Costs incurred and allocated to each item of work in progress at 30 April 2022 Estimated costs required to complete each item 6.20 5.60 3.40 15.00 11.00 9.00 Estimated selling price of each completed unit 2.00 1.80 1.00 Estimated selling costs per item Required: Calculate the values at which the work in progress of each product line should be carried in Kraft's financial statements for the year ended 30 April 2022. (6 marks)