Calculate various costs, profit and sales with the help of the following information:

Selling expenses

SR 5,000

Telephone charges

SR9,000

Opening Stock of Raw Material

SR 7,400

Freight Charges

SR4,000

Closing Stock of Finished goods

SR 6,000

Opening Finished Goods

SR 9,500

Depreciation ofFactory Plant

SR8,000

Opening Stock of Work in Process

SR 10,000

Factory Insurance

SR6,500

Closing Stock of Work in Process

SR 8,600

ClosingStock of Material

SR 5,000

Office Expenses

SR4,500

Direct labor

SR2,000

Office Insurance

SR 4,000

Direct Material

SR20,000

Profit

25% ofSales