Could you help me with this question please???

10. A firm buys and sells two models, P and Q. The following unit costs are available (all figures are in $s and all the costs are borne by the firm): P Purchase cost 100 200 Delivery costs from supplier 20 30 Delivery costs to customers 22 40 Coloured sales packaging costs 15 18 Selling price 150 300 Required: Calculate the figure to be included in closing inventory for a unit of each model; according to LAS 2. The draft statement of financial position shown below has been prepared for $ as at 31 December 2019: Cost Accumulated Carrying depreciation amount Assets $000 5000 $000 Non-current assets Land and buildings 9,000 1,000 8,000 Plant and equipment 21,000 9.000 12,000 30,000 10,000 20,000 Current assets Inventories 3,000 Receivables 2,600 Cash at bank 1,900 Total assets 27,500 Equity and liabilities Equity Share capital (ordinary shares of 50c each) 6,000 Retained earnings 12,400 Non-current liabilities: Loan notes (redeemable 2029) Current 7,000 liabilities Trade payables 2,100 27,500 The following further information is available: (1) It has been decided to revalue the land and buildings to $12,000,000 at 31 December 2019. (2) (3) Trade receivables totalling $200,000 are to be written off. During the year there was a contra settlement of $106,000 in which an amount due to a supplier was set off against the amount due from the same company for goods sold to it. No entry has yet been made to record the set-off. (4) Some inventory items included in the draft statement of financial position at cost $500,000 were sold after the