Concept:Unused stock means the goods left unsold at the end of the accounting period; it is the same as closing stock.
Explanation:At the end of an accounting period, the stock that remains in the business and has not been sold is referred to as unused stock.
From the table, the closing stock is given as
N800.
Opening stock and purchases show the goods available for sale, but they do not represent what is unsold at the end.
Sales and carriage on sale are not needed for this calculation.
Therefore, the value of unused stock is exactly the closing stock figure.
Value of unused stock = closing stock =
N800.
Answer:D.
N800