Following the physical stock taking, the value of total stock is 1,22,357. The auditors find the

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Following the physical stock taking, the value of total stock is ₹ 1,22,357. The auditors find the following additional information :
(i) 370 units of stock which cost ₹ 0.40 per unit have been valued @ ₹ 4.00 each.
(ii) The stock value including damaged goods at their original cost of ₹ 2,885. These goods could be sold for ₹ 3,600 after incurring repairing cost of ₹ 921. The correct value of year end stock is :
A. ₹ 1,20,877
B. ₹ 1,20,671
C. ₹ 1,20,819

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