Milly's Business Yielded a Net Profit Margin of 10

Multiple Choice

Milly's business yielded a net profit margin of 10.2% in the financial year 20X5.Her expenses were £101 440 and revenue was £447 200.Purchases were £301 100 and closing inventory was £29 770.What was Milly's opening inventory at the beginning of the 20X5 financial year (to the nearest £) ?

A) £30 724
B) £44 660
C) £28 816
D) £46 568