Doubt about consignment

50 radio sets @ 900/-    --------------------------------------------------45000/-

add: consignor expenses (10900/1000*50)--------------------------545/-

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                                                                                                           45545/-

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Note: insurance claim admitted no entry is made.

n what be closing stock in it??

my original question was whether repairs of 2500/- should be considered as non recuring expenses and added to closing stock or should be considered as selling expenses?

closing stock valuation:(if repairs are considered as selling expenses)

200*900+(10,900)*200/1000+(10500)*200/950 =184390.53

Repairs is not a non recurring expenses. So you should not take up Rs.2,500/- consignee expenses while calculating unsold stock valuation .