Qutdoors Ltd has closing inventory valued at 55,000. Included in this value are 29 food packs costing 47 each which are out of date and now cannot be sold. Also included are 22 tents at a cost of E267 each with a selling price of E480. These are now old stock and will be sold at a 50% discount on the original price. At what value should EACH tent be included in closing inventory? What is the total value of ciosing inventory for Outdoors Ltd? (select your answer in each dropdown menu)