Data regarding inventory of a particular item of usage in the production activities of an organization are : the quantity in stock is 1500 units and the value of this stock is ₹ 1,27,500. (This works out to an average unit cost of ₹ 85.) During the ensuing year X, an additional 300 units are purchased at a unit cost of ₹ 95. Consumption in production processes during the year X has been 600 units. Working by the First-In-First-Out basis, the value of the residual inventory of the item at the end of the year X will be