Prepare Cost of goods sold from the following data. 47. Find out Sales value from the following data. 48. Find the amount of Profit from the given data.

Office overhead is 20% of works cost.

$$\text{Office Overhead} = 20\% \times \text{Works Cost}$$ $$\text{Office Overhead} = 0.20 \times ₹ 1,20,000$$ $$\text{Office Overhead} = ₹ 24,000$$

The Cost of Production is the Works Cost plus the Office Overhead.

$$\text{Cost of Production} = \text{Works Cost} + \text{Office Overhead}$$ $$\text{Cost of Production} = ₹ 1,20,000 + ₹ 24,000$$ $$\text{Cost of Production} = ₹ 1,44,000$$

The Cost of Goods Sold is calculated using the opening stock of finished goods, the cost of production, and the closing stock of finished goods.

$$\text{COGS} = \text{Opening Stock of Finished Goods} + \text{Cost of Production} - \text{Closing Stock of Finished Goods}$$ $$\text{COGS} = ₹ 4,50,000 + ₹ 1,44,000 - ₹ 1,60,000$$ $$\text{COGS} = ₹ 5,94,000 - ₹ 1,60,000$$ $$\text{COGS} = ₹ 4,34,000$$

Let the Sales Value be $S$.
Profit is 25% of the Sales Value, so $\text{Profit} = 0.25S$.
We know that $\text{Sales Value} = \text{Cost of Goods Sold} + \text{Profit}$.

$$S = \text{COGS} + 0.25S$$ $$S - 0.25S = \text{COGS}$$ $$0.75S = \text{COGS}$$ $$S = \frac{\text{COGS}}{0.75}$$ $$S = \frac{₹ 4,34,000}{0.75}$$ $$S = ₹ 5,78,666.67$$

Comparing this calculated value to the given options, the closest option is (d) ₹ 5,80,000.

The final answer is $\boxed{\text{(d) ₹ 5,80,000}}$.