Q4 Barisic holds three separate inventory lines at the year-end. These are valued as follows: Product FIFO LIFO NRV 12,400 13,600 12,800 13,700 11,900 13,400 18,600 16.300 21,800 44,700 41,800 48,000 According to IAS 2 Inventories, what amount of inventories should be recognised in the statement of financial position as at the end of the reporting period? A 44,700 41,800 48,000 44,400 ABCD D ORS