Orfeo Co

Hello Sir,
Bpp textbook practice question bank
Q35 “Orfeo Co bought a consignment off goods from an Italian company…”
As the goods are the non-monetary item, why the answer restated the value using the closing exchange rate and recognised the exchange loss?

As the textbook mentioned:”
where a monetary item has not been settled at the end of a period, it should be restated using the closing exchange rate and any gain or loss taken to profit or loss.”

Thank you.