Jupiter Company sold 20,000 crates of a soft drink at Rs. 120 during the year.

Its beginning inventory consisted of 1,000 crates at Rs. 70 per crate. The

following purchases were made during the year : 5,000 crates @ Rs. 75; 8,000

crates @ Rs. 76; 9,000 crates @ Rs. 80. Operating expenses were Rs. 3,65,000.

Income tax is payable at 30%. Compute the net profit using the FIFO, LIFO

and WAC.