USW Ltd a manufacturing entity manufactures

specialized robust cell phone cases for resale. The manufacturing cost per ton

is R850. Finished products are sold for R935 per ton. Sales expenses amount to

R45 per ton, delivery costs amount to R35 per ton and other directly associated

costs to inventory to make a sale is R25 per ton. Closing inventories on hand

at 31 December 2024 amounts to 3 500 tons.

 Required:

 The

amount that must be used to write down inventories to its net realisable value

is?