Total costs in 2018 = Material + Direct wages + factory overheads + administration overheads + selling overheads + distribution overheads = 600k+500k+300k+336k+224k+140k =2100k
Since profit on total cost = 25%
profit = 2100k * 25% = 525k
Thus total value of sales = profit + total costs = 525k + 2100k = 2625000 (RM)
You can check the formula in cells.
