SBK Co makes skin care products. The table shows the costs allocated to each batch of a thousand bottles of Silky Skin lotion. This cost would have been $10 lower had it not been necessary to waste several bottles due to contamination; this had never happened before. The manager has suggested that you also allocate $13 per batch in respect of interest on a loan taken out to pay for the plant used to bottle the lotion and a further $12 as a proportion of general management expenses. Silky Skin lotion sells wholesale at $777 per thousand bottles.

What figure, according to IAS 2, is the maximum that you should value each thousand bottles of silky skin lotion at the year-end?