The Crofton manufactures a home decorative ornament. The firm had provided the following date for $2018$:

$\backslash$table$[[$Prime Costs,$250,000],[$Factory General Expenses,$175,000],[$Admin Expenses,$45,000],[$Factory Wages,$250,000],[$Indirect Material Used,$185,000],[$Closing Stock Raw Material,$350,000],[$Closing Stock Indirect Material,$120,000],[$Closing Stock WIP,$35,000],[$Closing Stock Finished Goods,$132,000]]$

It was ascertained that the firm applies a markup of $10\%$ on the goods produced in the factory. How much is to be recorded as unrealized profits for the year?

$$132,000$

$$8,000$

$$12,000$

$$82,500$