Ind as 21

In reference to Ind AS 21 as amended w.e.f 01.04.2018 We placed an order on a foreign vendor for USD 100 on 01.04.2018 with payment terms 10% Advance and 90 % through Letter of Credit .Terms of Price is FOB. Advance paid on 01.04.2018 -USD 10 (Rate Rs.67/USD) Materials Despatched vide BL Dtd 30.04.2018 (Rate Rs.68/USD) 90% paid through Paid through LC on 20.05.2018.(Rate Rs. 68.30/USD) PL. state what will be the valuation of Import as per Ind AS. Option 1- 10 USD @ 67 = RS.670 90 USD @ 68 = RS.6120 RS.6790 Option 2 - 100 USD @ Rs.68 = Rs.6800. Which option is correct. If any other answer , pl provide the same with reason