MCQ on inventory

Hello Sir!
I am a bit confused in determining the value of the inventory under case two.

At 30th Sept 20×1, the closing inventory of a company amounted to $386400. The following items were included in this total at a cost:

CASE 1 – 1000 items which had cost of $18 each. these items are sold on Oct 20×1 for $15 each and the company incurred $800 costs to sell the goods

CASE 2 – five items which had been purchased for $100 each eight years ago, these items were sold on Oct 20×1 for $1000 each, net of selling expenses

what figure should appear in the company’s statement of financial position at 30th Sept 20×1?

closing inventory – 386400

case 1 –
cost = 18*1000= 18000
nrv = (15*1000)-800 = 14200
cost or nrv (wel)
hence NRV = 14200

case 2 –
NRV = 1000*5 = 5000
I am a bit confused about calculating the cost of the inventory under case 2.

please help me out in determining the cost of the inventory under case 2.
thanks in advance!