average inventory is equal to rupees 12000 closing inventory is rupees 3000 more than opening inventory the value of closing inventory is equal to
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if opening inventory =a
closing inventory = a+3000
avg inventory = {a+(a+3000)}÷2
=(2a+3000)÷2
= a+1500 = 12000
opening inventory (or) a=12000-1500
=10500
closing inventory = 10500 +3000=13500
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