This is exactly as per previous IGCSE exam paper 0452/11/m/j/18 Question 1 (f)

Possible answers (A) $1992 or (B) $2132 or (C) $2164 or (D) $2314

BUT MEMO STATES A as correct

Hassan sells 2 products, x and y

He provides the following info on 31 Dec 2017

Product x

number of units = 520

cost per unit = 2.00

net realisable value per unit = 2.20

Product y

number of units = 390

cost per unit = 3.00

net realisable value per unit = 2.80

50 units of product y were damaged and will have to be destroyed. What was the total value of Hassan's inventory?