Peter has two items of inventory at $31$ December $2022,$ as shown below:

P Q

$$

Cost $60,00040,000$

Estimated selling price $63,20044,000$

Additional costs to be incurred in selling $3,6003,600$

What is the total amount that should be included in inventories under IAS$2$ Inventories?

a$)100,000$

b$)99,600$

c$)103,600$

d$)103,20$