Q.15. Calculate cost of sales from the following: Net Works cost: Office & Administration Overheads: Opening stock of WIP: Closing Stock of WIP: Closing stock of finished goods: There was no opening stock of finished goods. Selling overheads: (a) Rs. 2,70,000 Rs. 2,00,000 Rs. 1,00,000 Rs. 10,000 Rs. 20,000 Rs. 30,000 Rs. 10,000 (b) Rs. 2,80,000 (C) Rs. 3,00,000 (d) Rs. 3,20,000