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20. Gatekeeper Company has two products with cost and selling price as follows: Product Y Selling price Estimated selling cost Materials and conversion cost General administration cost Product X 2,000,000 600.000 1,500,000 300,000 3,000,000 700,000 1,800,000 800,000 At year-end, the manufacture of inventory has been completed but no selling cost has yet to be incurred. The inventory shall be measured at what amount? a 3,700,000 b. 3,200,000 c. 3.800.000 d. 3,300,000