Torréfia holds a batch of green coffee. It plans to roast it and sell the resulting coffee to its own customers at an estimated price of EUR 31,000, after estimated costs of completion of EUR 4,500 and estimated selling costs of EUR 1,500. In the principal market for green coffee, an identical batch would be exchanged between market participants at EUR 22,800, with costs to sell of EUR 800. What is the net realisable value of the batch for Torréfia?
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