Inventory

The closing inventory of X amounted to $116,400 excluding the following two inventory lines:
1 400 items which had cost $4 each. All were sold after the reporting period for $3 each, with selling expenses of $200 for the batch.
2 200 different items which had cost $30 each. These items were found to be defective at the end of the reporting period. Rectification work after the statement of financial position amounted to $1,200, after which they were sold for $35 each, with selling expenses totalling $300.
Which of the following total figures should appear in the statement of financial position of X for inventory?
A $122,300
B $121,900
C $122,900
D $123,300
in my view, line 2:(200*30)-300-1200=4500,line1:400*3-200=1000,so the answer is B,but the correct answer is C,i have some doubts