[单选题]
Toulouse makes three different products. The followingtable shows the inventory valuation for each of the products under differentbases:First in first outLast in first outNet realizable valueUSDUSDUSDProduct I101112Product II131514Product III957——32 ————31 ————33——At what value should Toulouse’s inventory be stated in accordance with IAS 2Inventories?
A .USD28
B .USD30
C .USD31
D .USD32
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