EPFO 2015 English Medium Solved Paper

Data regarding inventory of a particular item of usage in the production activities of an organisation are: the quantity in stock is 1500 units and the value of this stock is Rs. 1,27,500. (This works out ot an average unit cost of Rs. 85. During the ensuing year X.......additional 300 units are purchased at a unit cost of Rs. 95. Consumption in production processes during the year X has been 600 units.
Working by the First-In First-Out basis, the value of the residual inventory the item at the end of the year X will be