sales value..??? profit ???

In this photo sales value is 120000..how it is calculate....how profit = 24000 is calculated

\begin{tabular}{|l|r|r|r|r|} \hline Particular & A & \multicolumn{1}{|l|}{ B } & C & Total \\ \hline Production(units) & 3000 & 2000 & 5000 & 10000 \\ \hline Mterial cost per unit & 18 & 26 & 30 & \\ \hline Wages & 7 & 9 & 10 & \\ \hline Variable Overhead & 2 & 3 & 3 & \\ \hline TotalVariablecostperunit & 27 & 38 & 43 & \\ \hline Total Variable cost (Value) & 81000 & 76000 & 215000 & 372000 \\ \hline Fixed Overhead per unit & 5 & 8 & 9 & \\ \hline Fixed overhead (Value) & 15000 & 16000 & 45000 & 76000 \\ \hline Total cost (Value) & 96000 & 92000 & 260000 & 448000 \\ \hline Selling price & 40 & 60 & 61 & \\ \hline Sales value & 120000 & 120000 & 305000 & 545000 \\ \hline Profit & 24000 & 28000 & 45000 & 97000 \\ \hline \end{tabular}