Video Productions Ltd Commenced Business Manufacturing Video Tapes on 1

Video Productions Ltd commenced business manufacturing video tapes on 1 July 2013.Summary data for the first full year of production are: $\begin{array}{|l|l|}\hline \text { Opening finished goods in units } & \text { Nil } \\\hline \text { Closing finished goods in units } & 10000 \\\hline \text { Opening value of raw materials } & \$0\\\hline \text { Closing value of raw materials inventory } & \$ 20000 \\\hline \text { Purchases of raw materials } & \$ 100000 \\\hline \text { Salaries: } &\\\hline \text { Factory } & \$ 90000 \\\hline \text { Marketing } & \$ 60000 \\\hline \text { Factory rent } & \$ 120000 \\\hline \text { Factory equipment depreciation } & \$ 85000 \\\hline \text { Directors' salaries } & \$ 75000 \\\hline \text { Sales price per unit } & \$ 6 \text { per unit } \\\hline \text { Packaging and delivery costs of finished goods } & \$ 1 \text { per unit } \\\hline \text { Normal operating capacity (units) } & 62500 \\\hline \text { Production this period (units) } & 62500\\\hline\end{array}$
Packaging and delivery are essential to be able to sell the product.What total value should be attributed to finished goods inventory in the financial statements in accordance with IAS 2?

A) $66 400
B) $72 000
C) $46 400
D) $50 000