An entity incurred the following costs during the current year: Cost of purchases based on invoices 5,000,000 Trade discount already deducted from invoices 500,000 Import duties 400,000 Freight and insurance on purchases 600,000 Other handling costs on imports 100,000 Commission paid to agents for arranging imports 200,000 Sales commission paid to sales agents 300,000 Salaries of accounting department 1,000,000 After sales warranty costs 250,000