Opening inventory = Rs. 4,00,000, Cash sales = Rs. 2,00,000 Total sales = Rs. 17,00,000 Selling price = 125% of purchase price What is the cost of goods sold?

• A. Rs. 15,60,000
• B. Rs. 13,60,000
• C. Rs. 15,00,000
• D. Rs. 11,00,000