Toey Ltd Has Provided the Following Information About the Total

Toey Ltd has provided the following information about the total production cost and estimates of realisable value of three lines of shoes they produce within the same class of inventory
$$\begin{array} { | l | r | r | r | r | } \hline { \text { Item } } & \begin{array} { c } \text { Production cost } \\\$ 000\end{array} & \begin{array} { c } \text { Sales proceeds } \\\$ 000\end{array} & \begin{array} { c } \text { Packaging costs } \\\$ 000\end{array} & \begin{array} { c } \text { Freight outwards } \\\$ 000\end{array} \\\hline \text { Sling back } & 13 & 15 & 3 & 2 \\\hline \text { Court } & 10 & 16 & 3 & 1 \\\hline \text { Stiletto } & 17 & 19 & 4 & 3 \\\hline\end{array}$$
Packaging and freight are necessary in order to be able to sell the shoes.What is the value of the inventory in accordance with AASB 102?

A) $34 000
B) $40 000
C) $32 000
D) $24 000