1. The costs of the Epsilon industry for the previous year are (amounts in EUR):

Sales 500,000

Direct Labor Cost 174,000

Initial Production Stock in progress 35,000

Initial stock of finished products 28.000

Initial - First Cost 295.000

General Industrial Expenses 116.000

Gross profit 73,600

Cost of Ready Items for Sale 455.000

On the basis of the above data, end-of-year stocks of production in progress

(semi-manufactured) are (amounts in EUR):

1. 19.000
2. 21,000
3. 28,000
4. 91,000