The following extract of costing information is related to commodity 'A' for the half year ending 31st Dec 2020. Purchases of Raw materials Works overheads 120000 Stock on 31st Dec 2020 48000 Raw materials 22240 Finished products (2,000 Direct wages 100000 tons) 32000 Work-in-progress (1st July Carriage on purchase 1440 2020) 4800 Stock in Ist July 2020 Work-in-progress (31st Dec 2020) 16000 Raw materials 20000 Sales-Finished products 300000 Finished goods (1000 tons) 16000 Selling and distribution overhead are Re.1 per ton sold. 16000 tons of the commodities were produced during the period. You are required to ascertain a) Cost of Raw materials used, b) Cost of output for the period, c) Cost of Sales, d) Net profit for the period, e) Net profit per ton of the commodity