XYZ sells Plastic chairs. The following information relates to one of the models in inventory as on March $31$:

Cost per accounting records $=Rs58,000$

Estimated selling price of inventory $=Rs60,200.$

Estimated selling expense for inventory $=Rs4,200$

What will be the Inventory value that should be put in the books?

a$.Rs58,000$

b$.$ Rs $56,000$

c$.$ Rs $60,200$

d$.$ Rs $53,800$

Clear my choice