Opening Stock of Raw-Materials Rs. 1,00,000. Closing stock of Materials Rs. 2,00,000, PurchasesRs. 3,00,000, Carriage Inward Rs.10,000, Freight outward Rs. 5,000. Purchase Return Rs. 20,000, Opening work-in progress Rs. 25,000, Closing Work-in-progress Rs. 10,000. Manufacturing overheads Rs. 6,000, Selling overheads Rs. 10,000, Sale of By-products Rs.1,000, Royalty based on production Rs. 5,000. Opening stock of finished Goods Rs. 1,00,000, Closing Stock of Finished Goods Rs. 2,00,000. The manufacturing cost of finished goods sold is ______________.