Inventory – Defect goods

Dear Sir,

The closing inventory at cost of a co at 31/Jan/20×3 amounted to $284,700. The following items were incl. at cost in that total.
1) 400 coats, which cost at $80 each, normally sold for $150 each, owing to a defect in manufacture, they were sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.
2) 800 skirts, cost $20 each. These too were found defective. Remedial work in Feb 20×3 cost $5 per skirt. and selling expenses for the batch totalled $800. They were sold for $28 each.
What sld the inventory value be according to IAS2 inventories after considering the above items?

for 1) the answer taking $284,700 – $32,000 + $75×95% x 400. Though the coats were sold after reporting date. We still need to do adjustment as the realisable value was lower.

Am I right to concluded that as long as the realisable value was lower than original ,regardless when the goods were sold, we must do the adjustment? And vice versa?