Insufficient information for inventory valuation Steps:

• Inventory is valued at the lower of cost or net realizable value (NRV) per accounting standards like IAS 2.
• Cost includes purchase price plus directly attributable costs to bring inventory to saleable condition.
• NRV equals estimated selling price minus costs to complete and sell.
• The query ambiguously lumps "cost price required to bring... $3,750" without separating purchase cost from completion costs, preventing calculation of total cost or NRV comparison.

Why B is correct:

• Not applicable; no option can be verified due to missing purchase cost details.

Why the others are wrong:

• A: Likely erroneous addition of unclear figures, ignoring valuation rules.
• C: Arbitrary value with no basis in provided data.
• D: Inflated total, possibly grossing up selling price without justification.

Not enough information. Final answer: Not enough information.