A manufacturing firm's costs were as follows: Wages (25% overheads, 50% direct) Factory overhead Depreciation of factory assets Administrative expenses Direct expenses Selling and distribution Work in progress (net) Raw materials $ 210,000 119,000 10,200 25,000 109,750 21,250 7,500 162,000 29,750 Closing stock of finished goods If goods are transferred at cost plus a 18% mark up, what is the value of unrealized profit at the end of the period? Select one: Oa. $4.538.14 Ob. $4,358.14 Oc. $5,368.90 Od. $4.533.14