Calcutate the followint, knowing :

- raw materials: Opening balance 2.000; Ending balance 4.000; raw materials purchased 15.000; finished goods: Opening balance 3.000; ending balance 2.000; nterest expense 1.000; wages 16.000 (of which 10.000 for production, 4.000 for distribution, and 2.000 for administrative personnel); depreciation 10.000 (of which 7000 for production, 2000 distribution, 1000 administration purposes); sales 60.000; packaging costs 500; energy, fuel and postage costs 10.000 (of which 8.000 for production, 1.000 distribution, 1.000 administration purposes).

Find : a. Cost of Goods Sold; b) gross margin; c Distribution costs; d Administrative costs; e. Profit or loss from operating activities; f) Profit or loss from financial activities; g) Variation in inventories of finished goods; h Total operating revenues;i ) Total operating expenses; jProfit or loss for the financial year.