From the following particulars, ascertain the profit earned by the branch:

Rs

Opening Stock

1,20,000

Goods sent to Branch (Invoice Price)

6,60,000

Expenses at Branch

30,000

Sales at Branch

8,10,000

Goods are invoiced to the branch at cost plus 33 1/3%; the sale price is cost plus 50%. Also ascertain the stock reserve that must be maintained in respect of the unrealised profit.