Question

A company purchased 10,000 units at ₹20 each. Freight = ₹1,00,000. Normal loss = 500 units. At year-end, 8,000 units are sold. Closing stock should be valued at?

A ₹30,000
B ₹40,000
C ₹47,000
D ₹50,000
E ₹52,000
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