Roger's Business Has the Following Revenue and Purchases Figures in 20X1

Multiple Choice

Roger's business has the following revenue and purchases figures in 20X1 and 20X2: His opening inventory at 1 September 20X0 was £15 800.Gross profit margin for the year ended 31 August 20X1 was 28.2%.In the year ended 31 August 20X2 it was 29.0%.
What was Roger's closing inventory at 31 August 20X2 (to the nearest £) ?

A) £26 219
B) £27 605
C) £3995
D) £26 245