The below accounts are accounts of a company X during their financial period.

	1.1.YYYY, in euros	31.12.YYYY, in euros
Raw materials	130 000	65 000
WIP	165 000	145 000
Ready products	245 000	205 000
Raw materials purchases	255 000
Production costs	215 000
Production costs 2	95 000
Material costs 1	25 000
Insurance costs	5 000
Depreciation	45 000
Utility costs, energy etc.	25 000
Repair and upkeeping costs	15 000
Leasing costs related to machines	65 000
Marketing and customer service costs	125 000
General costs	65 000

Q1: Calculate the cost of finished production
Q2: Calculate the operating profit when sales in the accounting period were €1,250,000.