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If opening inventory is Rs. 1,20,000, Cost of Revenue from Operations is Rs.10,00,000. and Inventory Turnover Ratio is 5 Times , then Closing Inventor

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If opening inventory is Rs. 1,20,000, Cost of Revenue from Operations is Rs.10,00,000. and Inventory Turnover Ratio is 5 Times , then Closing Inventory will be
A. Rs.3,20,000.
B. Rs.2,80,000.
C. Rs.1,60,000.
D. Rs.4,00,000.
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Correct Answer - b
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