From the Following Details Calculate the Net Profit for the Year

From the following details calculate the net profit for the year ending 31.03.2013 Opening Stock ` 1,50,000. Purchase ` 2,50,000. Manufacturing Expenses ` 80,000. Selling Expenses ` 20,000. Administration Expenses ` 10,000. Financial Charges ` 5,000. Slaes ` 5,55,000 which includes damaged goods sold for ` 5,000 against the cost price of ` 12,000. Gross profit margin on normal sales is 20% on the sales

A) 65,000 .
B) 68,000 .
C) 70,000 .
D) 77,000