MCQ on inventory

Hello Sir! I am a bit confused in determining the value of the inventory under case two. At 30th Sept 20x1, the closing inventory of a company amounted to $386400. The following items were included in this total at a cost: CASE 1 - 1000 items which had cost of $18 each. these items are sold on Oct 20x1 for $15 each and the company incurred $800 costs to sell the goods CASE 2 - five items which had been purchased for $100 each eight years ago, these items were sold on Oct 20x1 for $1000 each, net of selling expenses what figure should appear in the company's statement of financial position at 30th Sept 20x1? closing inventory - 386400 case 1 - cost = 18*1000= 18000 nrv = (15*1000)-800 = 14200 cost or nrv (wel) hence NRV = 14200 case 2 - NRV = 1000*5 = 5000 I am a bit confused about calculating the cost of the inventory under case 2. please help me out in determining the cost of the inventory under case 2. thanks in advance!