Question

A company values inventory at lower of cost and NRV. Cost per unit = ₹150, NRV per unit = ₹140. For 5,000 units, calculate value as per Ind AS 2.

A ₹7,50,000
B ₹7,00,000
C ₹6,50,000
D ₹7,25,000
E ₹7,10,000
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