VERY URGENT! PLEASE HELP IN ACCOUNTING QUESTION

[arvind0708]

14 Stocks should be valued at the lower of cost and net realisable value.
The table shows data about four products.
product
W
$
X
$
Y
$
Z
$
cost 18 19 17 23
realisable value 15 28 17 26
selling expenses 3 2 3
At how much should the total stocks be valued?
A $72 B $77 C $78 D $86

 

[Roadster 125]

Assalam o allikum
The Answer is simple .. As you can see which is the lower Cost .. firstly you have to subtract.. selling expense from realisable value..
Therefore..
Cost = 18 19 17 23
RV = 15 25 15 23 ( subtracted Selling expense from the RV )
Now add the lower number between the two..
Answer = 15 + 19 + 15 + 23 = 72
Therefore Option A is the correct answer THANK YOU...