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X of Kolkata sends out 400 bags to Y of Delhi costing Php 200 each. Consignor expenses Php2,000. Y's non selling expenses Php 2,000 and

 X of Kolkata sends out 400 bags to Y of Delhi costing Php 200 each. Consignor expenses Php2,000. Y's non selling expenses Php 2,000 and selling expenses Php 1,000. 300 bags were sold by Y. Value of consignment Inventories will be

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