Use the following information to answer the given question
\(\begin{array}{c|c} & N \\ \hline \text{Manufacturing cost of finished goods} & 75,000 \\ \text{Mark-up is 25%} & 5,000 \end{array}\)
The net profit for the year is

• A.N93,750
• B.N56,250
• C.N18,750
• D.N17,500
• E.N13,750