Kumar Silk Mills reported these facts about the silk items—opening stock of sales value ₹2,00,000 (cost ₹1,80,400) during the year company purchased the items for which total cost of acquisition was ₹22,55,600 with a normal selling price of ₹25,15,000. Sales at normal selling price during the year were of ₹20,45,000. Ascertain the cost of inventory items at the end of the year.