F7- INVENTORY

Hello, i am unsure of the workings, please assist me where i might have gone wrong.. if so, what is the right workings, thanks.

Posh plc has the following units in inventory at the end of 2019.
Units Cost per unit ($)
Raw materials 5,000 25
Work in progress 2,000 30
Finished goods 1,000 35
Finished items usually sell for $50 per unit. However, water damage caused by improper storage of inventory will mean that 300 units of finished goods will be sold at 60% of the normal selling price less costs to sell of $5 per item. A further $5.50 per unit is still to be incurred to finish off the items of work in progress.
In accordance with IAS 2 Inventories, at what amount should inventories be stated in the statement of financial position of Posh plc as at the end of 2019?

raw materials 5000*25= 125,000
work in progress 2000*(30+5.50)= 710,000

NRV= 60%*50= 30-5= 25
damaged inventory= 300*25= 7,500
undamaged inventory= 1000-300= 700*35= 24,500
closing inventory for finished goods is 7500+24500= 32,000

total amount of inventories to be stated in SOFP is 125000+710000+320000= 867,000