The closing inventory of Epsilon amounted to $284,000 at 30 September 20x4, This total includes two inventory lines about which the inventory taker is uncertain. 1. 500 items which had cost $15 each and which were included at $7,500. These items were found to have been defective at the balance sheet date. Remedial work after the balance sheet date cost $1,800 and they were then sold for $20 each. Selling expenses were $400. 2. 100 items which had cost $10 each. After the balance sheet date they were sold for $8 each, with selling expenses of $150. What figure should appear in Epsilons statement of fiancial pasiton for inventory?