What is the inventory for Voest ltd for the 2020 and 2021 financial years? Please assist with calculations.

Extracts from the income statement for the year ended 31 December 2021	2021	2020
2021 2020
R R
Sales	248 230 000	241 000 000
Cost of sales	-157 580 000	-144 400 000
Gross Profit	90 650 000	96 600 000
Bad Debts	-5 100 000	-4 500 000
Depreciation	-19 800 000	-20 100 000
Research and development	-10 200 000	-11 100 000
Other operating costs	-28 750 000	-26 700 000
Operating profit	26 800 000	34 200 000
Finance charges	-12 750 000	-10 800 000
Profit before tax	14 050 000	23 400 000
Extracts from the Balance Sheet as at 31 December 2021.	2 021	2 020
R R
Trade receivables	51 000 000	42 900 000
Total assets	279 900 000	264 900 000
Shareholders equity	152 200 000	142 100 000
Bank overdraft	127 500 000	102 800 000
The inventory balance as at 31 December 2021 is R28 060 000