K1.10 as neck (11)

 The man is presented with one kina and ten toea in the form of two 50 toea coins and one ten toea coin. Because of a prior history detailed in the book, the value of 10t is treated as a unit. The man represents the value as gwer or neck (11th position) in the Oksapmin body part counting system, the equivalent of eleven 10 toea coins.