Required:

$2\mathrm{.}1)$ Calculate the cost per class of inventory at $31$ December $2019$ to comply with the requirements of International Financial Reporting Standards.

$(16$ marks$)$

$2\mathrm{.}2)$ Calculate the net realisable values per class of inventory at $31$ December $2019$ to comply with the requirements of International Financial Reporting Standards.

$(5$ marks$)$

$2\mathrm{.}3)$ Prepare the notes, including the accounting policy, relating to inventories in the financial statements of XXX Proprietary Limited for the year ended $31De-$ cember $2019$ to comply with the requirements of International Financial Reporting Standards. The Statement of Comprehensive Income and compara$-$