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