CA CPT Model Test Paper 4 with solutions for online practice

Naveen of Nagpur sends out 1,000 boxes costing 1,00,000 to Deepak of Delhi at cost +20% consignor’s expenses were:
Freight Rs. 6,000
Insurance Rs. 2,000
Consignee’s expenses were :
Loading and Unloading charges Rs. 10,000
Salesman salary Rs. 6,000 and
Commission 2% on Gross sales.
What will be the amount of profit if $\frac{3}{4}$ th goods is sold by consignee at Rs. 1,00,000?