A firm has inventory turnover of 3 and cost of goods sold is Rs. 2,70,000. With better inventory management, the inventory turnover is increased to 5. This would result in 

1

Increase in inventory by Rs. 54,000

2

Decrease in inventory by Rs. 36,000

3

Increase in cost of goods sold by Rs. 20,000

4

Decrease in inventory by Rs. 90,000

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