Ngwenya (Pty) Ltd manufactures vehicles. During the year of assessment the company incurred the following costs to manufacture one vehicle: Production costs = R2 950000 Testing costs to get the vehicle roadworthy = R94 000 Delivery truck traffic fine - wornout windshield wipers = R1 800 Transportation costs to the warehouse = R28 000 What is the cost of this trading stock item for valuation purposes? a. R3 073800 b. R3 044000 c. R2 978000 d. R3 072000