CIMA Exam CIMAPRA19-F01-1 Topic 1 Question 95 Discussion

It costs PWR 7.50 to produce product H, per product. Product H is typically sold for 89.99. It costs 5.00 to package product H and 15 to deliver product H to customers.

PWR is currently selling faulty versions of product H from a defunct batch, (let's call this version product I), for 25% of the original price.

Which of the below options represent the correct inventory price for product I?