Explanation:

Opening Inventory Rs 1,00,000; Closing Inventory Rs 1,50,000; Purchases Rs 6,00,000; Carriage Rs 25,000; Wages Rs 2,00,000.

inventory turnover ratio= cost of revenue from operations/ average inventory

                                     = Rs. 7,75,000 / Rs. 1,25,000

                                     = 6 : 2 times

cost of revenue from operations=Opening Inventory + Purchases +  Carriage + Wages- Closing Inventory

                                                   = Rs.1,00,000 + Rs. 6,00 000 +Rs. 25,000 + Rs. 2,00,000- Rs 1,50,000 = Rs. 7,75,000

average inventory= opening inventory + closing inventory / 2 

                             = Rs. 1,00,000 + 1,50,000 / 2

                             = Rs. 1,25,000