Islamabad Corporation has the following data available at the end of the year 2011: Rs. 37,000 in Ending Finished Goods inventory, its net work-in-process inventory is Rs. 3,000. Total Manufacturing cost of the company is Rs. 121,000 for the current year. If the company sales are Rs. 500,000 with 15% as net profit margin having Rs. 25,000 as operational expenses, FOH is applied @ 75% of the prime cost and cost of direct material used is Rs. 25000. Requirement: Calculate the cost of Opening Finished Goods inventory and Factory Overhead cost