Manila * Cavite * Laguna * Cebu * Cagayan De Oro * Davao

Since 1977

FAR OCAMPO/OCAMPO
FAR.3402-Inventories MAY 2023

DISCUSSION PROBLEMS
1. Inventories are assets c. Goods sold to Garcia Company, under terms FOB
destination, invoiced for P18,500 which includes
I. Held for sale in the ordinary course of business.
P1,000 freight charges to deliver the goods.
II. In the process of production for sale in the ordinary
Goods are in transit.
course of business.
d. Purchased goods in transit, terms FOB origin,
III. In the form of materials or supplies to be
invoice price P48,000, freight cost, P3,000.
consumed in the production process or in the
e. Goods out on consignment to Manil Company,
rendering of services.
sales price P36,400, shipping cost of P2,000.
IV. Held for use in the production or supply of goods or
services. Assuming that the company's selling price is 140% of
V. Held for rental to others. inventory cost, the adjusted cost of Fair Company's
VI. Held for administrative purposes. inventory at Dec. 31 should be
a. P1,055,700 c. P1,039,300
a. All of these c. I and III only b. P1,039,500 d. P1,037,300
b. I, II, III and IV only d. I, II and III only

2. Which statement is correct regarding inventories? 5. What is the principle for recognition of inventory in
a. Inventories are monetary assets. accordance with PAS 2?
b. Inventories are financial assets. a. Recognition of inventory is not specified in PAS 2.
c. Inventories should have physical form. b. Inventory is recognized when, and only when, the
d. Inventories are reported as a separate line item in entity obtains the risks and rewards of ownership
the statement of financial position. of inventory and has the ability to dispose of the
inventory
3. La Union Corp. is considering the following items for c. Inventory is recognized when, and only when, the
inclusion in ‘Inventories’: entity becomes a party to a purchase commitment.
Materials on hand P1,200,000 d. Inventory is recognized when, and only when, it is
Materials in transit shipped FOB probable that future economic benefits will flow to
shipping point 470,000 the entity and the cost or value of the inventory
Materials in transit shipped FOB can be measured reliably.
destination 350,000
Advances for materials ordered 200,000 6. In accordance with PAS 2, inventories are required to
Goods in process 900,000 be measured at the
Finished goods in factory 3,000,000 a. Cost
Finished goods in company-owned b. Net realizable value
retail stores, including 50% profit c. Fair value less costs to sell
on cost 750,000 d. Lower of cost and net realizable value
Finished goods in hands of consignees
including 40% profit on sales 400,000 7. PAS 2 does not apply to the measurement of
Goods held on consignment, at sales inventories held by
price, cost P150,000 300,000 a. Producers of agricultural and forest products,
Finished goods in transit to customers, agricultural produce after harvest, and minerals
shipped FOB seller, at cost 250,000 and mineral products, to the extent that they are
Finished goods in transit to customers, measured at net realizable value in accordance
shipped FOB buyer, at cost 150,000 with well-established practices in those industries.
Unsalable finished goods, at cost 30,000 b. Commodity broker-traders who measure their
Office supplies 40,000 inventories at fair value less costs to sell.
Advertising catalogs and shipping c. Both a and b.
boxes 150,000 d. Neither a nor b.

Compute the amount to be presented as ‘Inventories’
under current assets.
a. P6,460,000 c. P6,560,000
b. P6,510,000 d. P6,610,000
4. The inventory on hand at Dec. 31 for Fair Company
valued at a cost of P947,800. The following items
were not included in this inventory amount:
a. Purchased goods, in transit, shipped FOB
destination invoice price P32,000 which included
freight charges of P1,600.
b. Goods held on consignment by Fair Company at a
sales price of P28,000, including sales commission
of 20% of the sales price.
8. Which statement is incorrect regarding costs of
inventories?
a. The cost of inventories should comprise all costs of
purchase, costs of conversion and other costs
incurred in bringing the inventories to their present
location and condition.
b. Trade discounts, rebates and other similar items
are deducted in determining the costs of purchase.
c. It may be appropriate to include non-production
overheads or the costs of designing products for
specific customers in the cost of inventories.
d. Foreign exchange differences arising directly on
the recent acquisition of inventories invoiced in a
foreign currency are included in cost of inventories.

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9. Costs of purchase do not include The entity incurred the following selling expenses:
a. Purchase price. • Advertising costs = P30,000
b. Import duties and other non-refundable taxes. • Depreciation and maintenance of vehicles used by the
c. Transport, handling and other costs directly sales staff = P10,000
attributable to the acquisition of finished goods, • Salary of the administration personnel = P600,000
materials and services.
d. Fixed and variable manufacturing overheads. 12. The total costs of purchase is
a. P3,747,000 c. P4,100,000
10. Costs of conversion do not include b. P4,047,000 d. P4,249,000
a. Depreciation and maintenance of factory buildings
and equipment used in the production process. 13. The total costs of conversion is
b. Cost of factory management and administration. a. P1,134,000 c. P1,060,000
c. Indirect labor. b. P1,144,000 d. P1,070,000
d. Direct materials.

11. The following may be included in the cost of 14. The following information pertains to King
inventories, except Corporation’s inventory in units:
a. Administrative overheads. Inventory, beginning 100,000
b. Storage costs. Purchases 900,000
c. Wasted materials, labor and other production Purchase returns 10,000
costs. Received from consignors 220,000
d. Selling costs. Transferred to consignees 160,000
Sales (excluding consignments) 750,000
Sales - received from consignors 80,000
Use the following information for the next two questions: Sales - consignees 42,000
Roweena Corp. began operations in the current year. Sales returns – in good condition 8,000
During the year it incurred the following expenditures in Sales returns - unsalable 5,000
purchasing materials for producing its product: How many units should King Corporation include in its
• Purchase price of raw materials = P3,000,000 inventory at the end of the period?
• Import duty and other non-refundable purchase taxes a. 193,000 c. 206,000
= P800,000 b. 201,000 d. 211,000
• Refundable purchase taxes = P100,000
• Freight costs for bringing the goods from the supplier 15. In accordance with the objective of PAS 2, a primary
to the factory raw material storeroom = P300,000 issue in accounting for inventories is
• Costs of unloading the materials into the raw material a. The amount of cost to be recognized as an asset
storeroom = P2,000 and carried forward until the related revenues are
• Packaging = P200,000 recognized.
The entity received P53,000 volume rebate from a supplier b. The cost formulas to be used to assign costs to
for purchasing more than P1,500,000 from the supplier inventories.
during the year. c. The measurement of inventories held by producers
of agricultural and forest products.
The entity incurred the following additional costs in the d. The measurement of inventories held by
production run: commodity broker-traders.
• Salary of the machine workers in the factory =
P500,000 16. Which statement is incorrect regarding cost formulas?
• Salary of factory supervisor = P300,000 a. An entity shall use the same cost formula for all
• Depreciation of the factory building and equipment inventories having a similar nature and use to the
used for production process = P60,000 entity.
• Consumables used in the production process = b. For inventories with a different nature or use,
P20,000 different cost formulas may be justified.
• Depreciation of vehicle used to transport the goods c. Both a and b.
from the raw materials storeroom to the machine floor d. Neither a nor b.
= P40,000
• Factory electricity usage charges = P30,000 17. Which statement is incorrect regarding cost formulas?
• Factory rental = P100,000 a. Specific identification of cost means that specific
• Depreciation and maintenance of the entity’s vehicle costs are attributed to identified inventory.
used by the factory supervisor (50 per cent for official b. The FIFO formula assumes that the items of
use and 50 per cent for personal use) = P20,000. inventory that were purchased or produced first
Private use of the vehicle is an employee benefit. are sold first, and consequently the items
remaining in inventory at the end of the period are
The entity incurred the following administration expenses: those most recently purchased or produced.
• Depreciation of the administration building = P50,000 c. Under the weighted average cost formula, the cost
• Depreciation and maintenance of vehicles used by the of each item is determined from the weighted
administrative staff = P15,000 average of the cost of similar items at the
• Salaries of the administration personnel = P305,000 beginning of a period and the cost of similar items
purchased or produced during the period.
Of the administration expenses 20 per cent are attributable d. Under the weighted average cost formula, the
to administering the factory. The rest of the average is calculated as each additional shipment
administration expenses are attributable, in equal is received, regardless of the circumstances of the
proportion, to the sales and other non-production entity.
operations (e.g. financing, tax and corporate secretarial
functions).

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18. When can an entity use last-in, first-out (LIFO)? LECTURE NOTES:
a. For items that are not ordinarily interchangeable.
Computation of the cost of ending inventory
b. For goods or services produced and segregated for
specific projects. Specific identification:
c. For items other than those mentioned in a and b.
Units on hand x Specific Unit Cost
d. Under no circumstances.
First-in, first-out method (FIFO)
19. Generally, which inventory costing method
approximates most closely the current cost for each of Units on hand x Unit Cost of latest purchases
the following?
Cost of goods sold Ending inventory Weighted Average
a. LIFO FIFO Units on hand x Weighted Average Unit Cost (WAUC)
b. LIFO LIFO
WAUC = Total cost of GAS/Total units available for sale
c. FIFO FIFO
d. FIFO LIFO
23. Which of the following is not affected by the inventory
Use the following information for the next three questions.
valuation method used by an entity?
Transactions for the month of June were: a. Cost of goods sold.
b. Net income of the entity.
Purchases Units Unit cost Total cost
c. Amounts owed for income taxes.
June 1 (balance) 400 P3.20 P 1,280
d. Amounts paid to acquire merchandise.
3 1,100 3.10 3,410
7 600 3.30 1,980
24. Maximilian uses the perpetual inventory system.
15 900 3.40 3,060
Maximilian's inventory transactions for the month of
22 250 3.50 875
August were as follows:
3,250 P10,605
Total
Sales No. Unit cost cost
June 2 300 @ P5.50 01 Aug. Beg. inventory 20 P4.00 P80.00
6 800 @ 5.50 07 Aug. Purchases 10 4.20 42.00
9 500 @ 5.50 10 Aug. Purchases 20 4.30 86.00
10 200 @ 6.00 12 Aug. Sales 15 ? ?
18 700 @ 6.00 16 Aug. Purchases 20 4.60 92
25 150 @ 6.00 20 Aug. Sales 40 ? ?
2,650 28 Aug. Sales returns 3 ? ?
20. The ending inventory on a FIFO basis is Using the information, assume that the Maximilian
a. P1,900 c. P2,041 uses the FIFO cost flow method and that the sales
b. P1,956 d. P2,065 returns relate to the 20 August sales. The sales return
21. Assuming that perpetual inventory records are kept in should be costed back into inventory at what unit cost?
units only, the ending inventory on an average-cost a. P4.00 c. P4.07
basis is b. P4.30 d. P4.60
a. P1,900 c. P2,041
b. P1,956 d. P2,065
25. Which statement is incorrect regarding net realizable
22. Assuming that perpetual inventory records are kept in value (NRV)?
units and pesos, the ending inventory on an average- a. NRV refers to the net amount that an entity
cost basis is expects to realize from the sale of inventory in the
a. P1,900 c. P2,041 ordinary course of business.
b. P1,956 d. P2,065 b. NRV is an entity-specific value.
c. NRV for inventories may not equal fair value less
SOLUTION FOR QUESTION #22: costs to sell.
d. Estimated costs necessary to make the sale are
limited to incremental costs when determining
NRV.

26. The cost of inventories may not be recoverable if

I. The inventories are damaged
II. The inventories have become wholly or partially
obsolete
III. The selling prices have declined
IV. The estimated costs of completion or the estimated
costs to be incurred to make the sale have
increased.
a. I, II, III and IV c. I and II only
b. I, II and III only d. I, II and IV only

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27. The closing inventory at cost of a company amounted 31. The Refenjol Corp. included the following in its
to P284,700. The following items were included at cost unadjusted trial balance as of December 31:
in the total: Inventory, 1/1 P 19,450,000
• 400 coats, which had cost P80 each and normally Purchases 127,850,000
sold for P150 each. Owing to a defect in Available for sale P147,300,000
manufacture, they were all sold after the reporting
date at 50% of their normal price. Selling The inventory at December 31 was counted at a cost
expenses amounted to 5% of the proceeds. of P14.5 million. This includes P500,000 of slow-
• 800 skirts, which had cost P20 each. These too moving inventory that is expected to be sold for a net
were found to be defective. Remedial work costs amount of P300,000.
P5 per skirt and selling expenses for the batch
The cost of sales for the year is
totaled P800. They were sold for P28 each.
a. P133,100,000 c. P132,800,000
What should the inventory value be according to PAS 2 b. P133,000,000 d. P132,600,000
Inventories after considering the above items?
a. P281,200 c. P282,800
b. P282,100 d. P329,200 32. In accordance with PAS 2, an entity should disclose
a. The amount of any write-down of inventories
recognized as an expense in the period.
28. The following figures relate to inventory held at Dec. b. The amount of any reversal of any write-down that
31: is recognized as a reduction in the amount of
inventories recognized as expense in the period.
Per Unit
c. The circumstances or events that led to the
Cost P10
reversal of a write-down of inventories.
General selling price 12
d. All of these.
Selling price in a binding contract to sell 14
Quoted price in an active market for
similar asset 11
33. In accordance with PIC Q&A No. 2018-10 PAS 2 –
Estimated costs to sell 3
Scope of disclosure of inventory write-downs, an entity
There were 10,000 units (including 2,000 held to satisfy should disclose
a binding contract to sell). a. Write-downs of inventory held at the end of the
reporting period.
At what amount should the entity report the inventory
b. Write-downs representing sales below cost during
on its statement of financial position?
the reporting period.
a. P100,000 c. P90,000
c. Both a and b.
b. P 92,000 d. P84,000
d. Neither a nor b.

29. Which is correct regarding write-down of inventory to

34. Which statement is incorrect regarding reversal of
net realizable value?
inventory write-down to net realizable value?
a. Materials and other supplies held for use in the
a. If the selling price of inventory that has been
production of inventories are not written down
written down to net realizable value in a prior
below cost if the finished products in which they
period, subsequently recovers, the previous
will be incorporated are expected to be sold at or
amount of the write-down can be reversed.
above cost.
b. The reversal is limited to the amount of the
b. When a decline in the price of materials indicates
original write-down.
that the cost of the finished products exceeds net
c. The amount of any reversal of any write-down of
realizable value, the materials are written down to
inventories, arising from an increase in net
net realizable value. In such circumstances, the
realizable value, shall be recognized as a reduction
best available measure of the net realizable value
in the amount of inventories recognized as an
of materials is the replacement cost.
expense in the period in which the reversal occurs.
c. Both a and b.
d. None, all the statements are correct.
d. Neither a nor b.

35. At the end of the reporting period, the balance of

30. The following figures relate to inventory of materials
inventory account of an entity was P502,000. The
held at Dec. 31:
balance of the allowance for inventory write-down was
Item X Item Y P33,000. The inventory cost and other data are as
follows: (amounts in thousands)
Cost P200,000 P400,000
Replace
Replacement cost 180,000 370,000 ment Sales Normal
Item Cost Cost Price NRV Profit
Estimated costs to convert A P 89 P 86 P 91 P 87 P 5
materials into finished goods 100,000 200,000 B 94 92 93 85 7
C 125 135 129 111 10
Estimated selling price of 320,000 610,000
D 194 114 205 197 20
finished goods
Total P502 P427 P518 P480 P32
Estimated costs to sell 10,000 15,000
The amount to be recognized as reversal of inventory
The entity should recognize loss on write-down of write down is
inventory of materials of a. P33,000 c. P8,000
a. P50,000 c. P5,000 b. P11,000 d. P 0
b. P30,000 d. Nil

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36. Caravana Development Corporation bought a 10- 38. Catapult Corp. purchased merchandise during the year
hectare land in Novaliches, to be improved, subdivided on credit for P200,000; terms 2/10, n/30. All of the
into lots, and eventually sold. Purchase price of the gross liability except P40,000 was paid within the
land was P58,000,000. Taxes and documentation discount period. The remainder was paid within the
expenses on the transfer of the property amounted to 30-day term. At the end of the annual accounting
P800,000. The lots were classified as follows: period, 90% of the merchandise had been sold and
Lot Number Selling price Total 10% remained in inventory. The entity has no
class of lots per lot clearing costs beginning inventory. The entity uses net method of
A 10 P1,000,000 None recording purchases.
B 20 800,000 P1,000,000
If the entity used the gross method of recording
C 40 700,000 3,000,000
purchases instead of the net method, the reported cost
D 50 600,000 8,000,000
of goods sold would have been
The cost per lot of class B lots under the relative sales a. The same c. Lower by P720
value method of inventory valuation is b. Higher by P720 d. P176,400
a. P674,285 c. P602,380
b. P610,000 d. P560,000
Use the following information for the next two questions.
On Nov. 15, 2022, Socrates entered into a commitment to
37. Buyer Co. regularly buys shirts from Vendor Company
purchase 200,000 units of raw material X for P40 per unit
and is allowed trade discounts of 20% and 10% from
to be delivered on Mar. 15, 2023. The contract cannot be
the list price. Buyer purchased shirts from Vendor on
cancelled. Socrates entered into this purchase commitment
May 27 and received an invoice with a list price of
to protect itself against the volatility in the price of raw
P100,000 and payment terms 2/10, n/30. If Buyer
material X. By Dec. 31, 2022, the purchase price of
uses the net method of recording purchases, the
material X had fallen to P35 per unit.
journal entry to record the payment on June 7 will
include
39. How much will be recognized as loss on purchase
a. A debit to Accounts payable of P72,000.
commitment on Mar. 15, 2023 if the price of the
b. A debit to Purchase Discounts Lost of P1,440.
material had fallen further to P32 per unit?
c. A credit to Purchase Discounts of P1,440.
a. P1,600,000 c. P600,000
d. A credit to Cash of P70,560.
b. P1,000,000 d. P 0

40. How much will be recognized as gain on purchase

LECTURE NOTES:
commitment on Mar. 15, 2023 if the price of the
Trade and Cash Discounts material had risen to P42 per unit?
a. P2,000,000 c. P400,000
Trade Cash b. P1,000,000 d. P 0
Objective Generate sales Encourage prompt
payment 41. On Jan. 1, 2023, Pastille Corp. signed a three-year
Accounting Not recorded Recorded using noncancelable purchase contract, which allows Pastille
separately either Gross or Net to purchase up to 500,000 units of a computer part
(Purchases/Sales method annually from Pyramid Supply Co. at P10 per unit and
net of trade guarantees a minimum annual purchase of 100,000
discount) units. During 2023, the part unexpectedly became
obsolete. Pastille had 250,000 units of this inventory
at Dec. 31, 2023, and believes these parts can be sold
Gross and Net method of recording purchases as scrap for P2 per unit. What amount of probable loss
from the purchase commitment should Pastille report
Gross Net in its 2023 profit or loss?
Cash Deducted from Deducted from a. P2,400,000 c. P1,600,000
discounts purchases/cost of purchases/cost of b. P2,000,000 d. P 800,000
inventory when inventory whether
taken taken or not 42. Which is not a required disclosure for inventories in
accordance with PAS 2?
Cash Deducted from Not accounted for a. The accounting policies adopted in measuring
discounts purchases/cost of separately since inventories.
taken inventory (purchase already deducted b. The carrying amount of inventories carried at fair
discounts) from purchases value less costs to sell.
c. The amount of inventories recognized as an
Cash Included in Reported as other expense during the period.
discounts purchases/cost of expense d. The fair value of inventories.
not taken inventory (purchase
discounts lost) 43. Which is not a required disclosure for inventories in
accordance with PAS 2?
a. Inventory costing methods employed.
b. Inventory composition.
c. Inventory financing arrangements.
d. Inventory location.

- done -

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ILLUSTRATIVE PROBLEMS

PROBLEM NO. 1 - Items considered as inventories

1. Dogs that a pet shop buys from breeders that it then sells
_______ 2. Equipment held for sale in the ordinary course of business
_______ 3. Equipment held for sale in accordance with PFRS 5
4. Lubricants that are consumed by an entity’s machinery in producing goods
5. Materials on hand
6. Materials in transit shipped FOB shipping point
7. Materials in transit shipped FOB destination
8. Advances for materials ordered
9. Goods in process
10. Finished goods in factory
11. Finished goods in company-owned retail stores
12. Finished goods in hands of consignees
13. Goods held on consignment
14. Finished goods in transit to customers, shipped FOB seller
15. Finished goods in transit to customers, shipped FOB buyer
16. Unsalable finished goods
17. Office supplies
18. Advertising catalogs and shipping boxes
19. Land held for sale in the ordinary course of business
20. Land and building for rental to others

REQUIRED:

YES OR NO. Write YES if the item is considered as inventories. If not, write NO.

ANSWERS:

1. YES
2. YES
3. NO
4. YES
5. YES
6. YES
7. NO
8. NO
9. YES
10. YES
11. YES
12. YES
13. NO
14. NO
15. YES
16. NO
17. NO
18. NO
19. YES
20. NO

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PROBLEM NO. 2 - Cost flow assumptions

The following information has been extracted from the records of Praktis Corporation about one of its products.
Date No. of Units Unit Cost Total Cost
January 1 Beginning balance 1,600 P14.00 P22,400
January 6 Purchased 600 14.10 8,460
February 5 Sold @ P24.00 per unit 2,000
March 19 Purchased 2,200 14.70 32,340
March 24 Purchase returns 160 14.70 2,352
April 10 Sold @ P24.20 per unit 1,400
June 22 Purchased 16,800 15.00 252,000
July 31 Sold @ P26.50 per unit 3,600
August 4 Sales returns @ P26.50 per unit 40
September 4 Sold @ P27.00 per unit 7,000
November 15 Purchased 1,000 16.00 16,000
December 28 Sold @ P30.00 per unit 6,200

REQUIRED:
Compute for the closing inventory under each of the following pricing methods. (Round unit costs to two decimal places.)
1. FIFO – Periodic 3. Weighted average - Periodic
2. FIFO – Perpetual 4. Weighted average – Perpetual (Moving average)

SOLUTION:

FIFO – Periodic
From November 15 purchases (1,000 units x P16.00) - P16,000
From June 22 purchases (880 units x P15.00) - 13,200
Total P29,200

FIFO – Perpetual
Purchases Sales Balance
Unit Unit Unit
Units Cost Total Cost Units Cost Total Cost Units Cost Total Cost
Jan. 1 1,600 14.00 22,400
Jan. 6 600 14.10 8,460 1,600 14.00 22,400
600 14.10 8,460
2,200 30,860
Feb. 5 1,600 14.00 22,400
400 14.10 5,640 200 14.10 2,820
Mar. 19 2,200 14.70 32,340 200 14.10 2,820
2,200 14.70 32,340
2,400 35,160
Mar. 24 (160) 14.70 (2,352) 200 14.10 2,820
2,040 14.70 29,988
2,240 32,808
Apr. 10 200 14.10 2,820
1,200 14.70 17,640 840 14.70 12,348
Jun. 22 16,800 15.00 252,000 840 14.70 12,348
16,800 15.00 252,000
17,640 264,348
Jul. 31 840 14.70 12,348
2,760 15.00 41,400 14,040 15.00 210,600
Aug. 4 (40) 15.00 (600) 14,080 15.00 211,200
Sep. 4 7,000 15.00 105,000 7,080 15.00 106,200
Nov. 15 1,000 16.00 16,000 7,080 15.00 106,200
1,000 16.00 16,000
8,080 122,200
Dec. 28 6,200 15.00 93,000 880 15.00 13,200
1,000 16.00 16,000
1,880 29,200

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Average – Periodic
Total cost (1,880 units x P14.92) - P28,050

Weighted average unit cost (P328,848/22,040 units) - P14.92

Average – Perpetual (Moving average)

Purchases Sales Balance
Unit Unit Unit
Units Cost Total Cost Units Cost Total Cost Units Cost Total Cost
Jan. 1 1,600 14.00 22,400
Jan. 6 600 14.10 8,460 1,600 14.00 22,400
600 14.10 8,460
2,200 14.03 30,860
Feb. 5 2,000 14.03 28,060 200 14.03 2,800
Mar. 19 2,200 14.70 32,340 200 14.03 2,800
2,200 14.70 32,340
2,400 14.64 35,140
Mar. 24 (160) 14.70 (2,352) 200 14.03 2,800
2,040 14.70 29,988
2,240 14.64 32,788
Apr. 10 1,400 14.64 20,496 840 14.64 12,292
Jun. 22 16,800 15.00 252,000 840 14.64 12,292
16,800 15.00 252,000
17,640 14.98 264,292
Jul. 31 3,600 14.98 53,928 14,040 14.98 210,364
Aug. 4 (40) 14.98 (599) 14,080 14.98 210,963
Sep. 4 7,000 14.98 104,860 7,080 14.98 106,103
Nov. 16 1,000 16.00 16,000 7,080 14.98 106,103
1,000 16.00 16,000
8,080 15.11 122,103
Dec. 28 6,200 15.11 93,682 1,880 15.11 28,421

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