A toy company sells its toys and values its inventory at FIFO cost model as on 31st march 2022, A record of the transaction is as below

month	quantity	amount	quantity sold	amount
april	10 @ INR 200 each	2000
october	10 @ INR 240 each	2400
november			8 @ INR 450 each	3600
february	20 @ INR 300 each	6000
march			20 @ INR 600 each	12,000

A) calculate value of closing inventory as on 31st march 2022