please answer this

McPhillips Ltd presented the following items of inventory at the end of the year: Item Cost Selling price CHB 6,000 7,000 DLA 10,000 12,000 ENQ 13,000 15,000 Item DLA will be sold at a discount of 30% after the year-end. Item ENQ requires packaging before it can be sold, and this is estimated to be 4,000. The total value of the closing inventory is: Select one answer: O 34,000 O 27,000 O 29,000 O 25,400