From the following, determine the value of the closing stock using:

Feb 1 purchased 200 units @ ₦2.00 each
Feb 3 purchased 100 units @ ₦1.00 each
Feb 4 issued 120 units @ ₦2.00 each
Feb 5 purchased 50 units @ ₦3.00 each
Feb 6 issued 80 units @ ₦2.00 each
Feb 6 issued 20 units @ ₦1.00 each

A.

330

B.

420

C.

230

D.

320

Correct answer is C

Feb1 : bought (200 × 2)  = 400
feb 3 : bought (100 × 1) =   100    500
Feb 4 : issued (120× 2) =            (240)
                                                     260

Feb 5: bought (50 x 3 =   150       410
Feb 5: issued (80 x 2) =               (160)  
''     ''     ''         (20x 1) =                 (20)
                                                       230

The value of the closing stock is ₦230