NRV and Cost

Good Day Sir Moffat, I have a question regarding NRV and cost. This came from the F3 Revision Mock Exam. At 30 September 2012, the closing inventory of a company amounted to $386,400. The following items were included in this total at cost: 1) 1000 items which had cost $18 each.These items were all sold in October 2012 for $15 each, with selling expenses of $800. 2) 5 items which had been in inventory since 1978 when they had been purchased for $100 each, sold in October 2012 for $1000 each, net of selling expenses. My solution: I get the the first part of it, which is: Cost = 1000 x $18 = $18000 NRV = 1000 x $15 = $15000-800 = $14200 The cost should've been valued as 14200, but since both are included in the inv. cost, we subtract 14200 from 18000, which is 3800. The second part got me a bit confused, but here is the solution. Cost = 5 x $100 = $500 NRV = 5 x $1000 = $5000 My question is, why is item no. 2 not relevant and no adjustment were necessary regarding item no. 2? Thank you in advance Sir Moffat. God bless! :D