Yalelo is a Zambian owned company that supplies fresh fish to two supermarkets, Choppies and Game stores. During 2019, the two supermarkets had large stocks of unsold fish at the end of 2019 as shown in the Table below. Choppies Game Stores Inventory of fish at the beginning of the year K175,000.00 K165,000.00 Cost of fish sold during the year K105,000.00 K112,000.00 Inventory of fish at the end of the year K130,000.00 K120,000.00