hi people this is urgent hope you guys can help me
tucon ltd imports model aircraft, paints them, packages them in attractive boxes and then sell them to retail shop, details are as follows:

Painting: $2.10
Box : $ 0.78
Carriage outward: $0.40
Selling price : $11.80
other selling cost: $0.50

there were 380 model aircraft, painted and boxed and ready for dispatch in inventory at 30 June 2009

calculate the Net Realisable Value

NRV= Selling price- other selling cost-Box-painting

should I deduct carriage outward from the NRV?

thank you I hope to hear from you soon