Inventory

Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers - it has answers and explanations!! If you watch my free lectures you will see that according to IAS 2 the inventory should be valued at the lower of cost and net realisable value. They intend to see the tins at 5c, which is lower than the cost, and so all the tins remaining in inventory should be valued at 5c.