Électronique Valbrune has a reporting date of 31 December 20X1. It holds 5,000 tablets of the same model, at a unit cost of 300. At the reporting date, the list price is 360 and the costs necessary to make the sale are estimated at 20 per unit. A competitor launched a more powerful model in November 20X1, which was already weighing on demand at the reporting date. In January 20X2, before the financial statements are finalised, Valbrune sells 1,200 tablets at 290 each, and its sales team states that the rest of the batch cannot be sold above that price, with selling costs remaining at 20 per unit. On 25 February 20X2, still before the financial statements are finalised, Valbrune decides to launch a new version of its tablet, which brings the price of the old model down to 240. Write a memo determining the measurement of the batch at 31 December 20X1.