Following extract of costing information relates to a commodity for the year ended 31^st March, 2012

Stock on 1st April, 2011: Raw materials	6000
Finished product (1000 tones)	4000
Stock on 31st March, 2012: Raw materials	5560
Finished product (2000 tons)	8000
Raw materials purchased	30000
Direct wages	25000
Rent, Rates and Taxes	1000
Carriage inwards	360
Work in progress on 1st April, 2011	1200
Work in progress on31st April, 2012	4000
Cost of factory supervision	2000
Sales of finished goods	90000

Advertisement and selling expenses amounts of 0.25 paise per ton sold. 16500 tones were produced during the year. Prepare a statement showing:

a) The value of raw material used;

b) The cost of production;

c) The cost of turnover for the year;

d) The net profit for the year and net profit per ton.