X Ltd. has retail branch at Cochin. Goods are sold to customers at cost plus 100%. The wholesale price is cost plus 80%. Goods are invoiced to Cochin at wholesale price. From the following particulars calculate the profit made at H.O. and Cochin for the year 2009:

H.O. Rs

B.O Rs

Stock on Jan 1, 2009

75,000

Nil

Purchases

4,50,000

Nil

Goods sent to Branch (at Invoice Price)

1,62,000

Sales

4,59,000

1,50,000

Note: Sales at H.O. are made on wholesale basis; stock at branch is valued at invoice price.