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The following information relates to Camberwell plc's year-end inventory of goods.
| Cost | Expected selling costs | Expected selling price | |
|---|---|---|---|
| £ | £ | £ | |
| Inventories category 1 | 4,570 | 480 | 5,800 |
| Inventories category 2 | 12,090 | 150 | 12,040 |
| Inventories category 3 | 2,300 | 190 | 2,560 |
| 18,960 | 820 | 20,400 |