25. From the following information related to a company calculate inventory turnover ratio: Opening inventory Rs.  20,000; Closing inventory Rs.  22,000; Purchases Rs.  80,000; Wages Rs.  9,000; Carriage outwards Rs.  2,000; Returns outwards Rs.  1,000; Revenue from operations Rs.  80,000; Carriage inwards Rs.  4,000; Rent Rs.  5,000.

Marks-2/4, CBSE:2016-17/Comp-AI/Q-21