Moon LLC is as follows. Particulars OMR OMR Sales 500,000 Less: Cost of Goods Sold. Opening Stock (FIFO) 30,000 + Purchases 355,000 385,000 Closing Stock 35,000 350,000 Gross Profit 150,000 Operating Expenses 77,000 Interest on Debentures 5,000 Depreciation on Machinery 22 500 350,000 Gross Profit 150,000 Operating Expenses 77,000 5,000 Interest on Debentures Depreciation on Machinery 22,500 Depreciation on Furniture 2,000 106,500 Net Profit 43,500 The general price index on 1st January, 2020 was 300 and on 31st December, 2020 was 360. 1. What is the amount of Cost of Goods Sold as per CPP Method? 2. What is the amount of Gross Profit as per CPP Method