The Hindustan Heavy Electrical closes its account at the end of each month. The following information is available for the month of April:

Sales

5,00,000

Administrative expenses

40,000

Inventory (1 April) :

100 tonne at Rs. 1,000 per tonne 1,00,000

Purchases:

10 April 200 tonne at Rs. 900 per tonne : 1,80,000

20 April 200 tonne at Rs. 800 per tonne : 1,60,000

Inventory (30 April): 100 tonne

Compute the following under FIFO method.

  1. Inventory valuation on 30 April
  2. Cost of goods sold for April
  3. Profit/loss for April