Dear Experts Please tell me how to calculate the value of closing stock .Please Explain me with Example.

If Op.Stock= 2,19,460
Purchase= 84,46,328
Consumable Store= 50461
Freight Inward= 57155
Labour Charges= 47110
Wages = 571730
Water & Elect = 137392
Sale =1,06,69,821
Job Work = 18,50,403
GP Raito= 18.92%(Sale+Job Work)

Please tell me the value of closing stock with explanation.Is there any specific crateria for expenses. like wages are not more then 25% of Sale Price Etc.

Please reply me at my e Mail adress=nk96093@gmail.com

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