From the following information calculate WC:$-$

Average period allowed by supplier $16$days

Raw material consumption $4,40,000$

Total production cost $10,00,000$

Cost of sales $/$ operating exp. $10,50,000$

Sales $16,00,000$

Raw material ave. stock $32,000$

WIP ave. stock $35,000$

FG ave. stock $26,000$

Average total debtors outstanding $48,000$