When restating 2024, Flairval must determine the write-down of 2,000 units items at a unit cost of 48. The price list in force at the end of 2024 and known when the accounts were finalised was 45 per item, less 5 of selling costs. In 2025, they were sold off at 30. What write-down should be used for 2024?
- Number of items
- 2,000
- Unit cost
- 48
- Selling price known at the end of 2024
- 45
- Unit selling costs
- 5
- Price obtained in 2025
- 30