Question

Super Ltd had 500 units of product X  at  3 0   January 2026 . The product had been  purchased  at a cost of Rs.18 per unit and normally sells for Rs.24 per unit. Recently, product X started to deteriorate but can still be sold for Rs.24 per unit, provided some rectification work is undertaken at a cost of Rs.3 per unit. What is the value of closing inventory  at  31 March 202 6 .  

A 12000
B 1500
C 10500
D 9000
E None of the above-mentioned options
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