At the year-end, Victor had 100 units of inventory which had cost $12 per unit.
Of these, eight units had been received on the last day of the year and had not yet been paid for.
An additional six units were damaged and would be sold for $\$ 10$ each once repairs to them totalling $\$ 20$ were made.
What was the value of inventory in Victor’s financial statements at the year-end?
1 )
$\$ 1072$
2 )
$\$ 1092$
$\$ 1168$
4 )
$\$ 1188$
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