A shopkeeper buys 40 kg of fruits for N120.00. He sells 20 kg at N5.00 per kg, 10 kg at N3.00 per kg, 5 kg at N2.00 per kg and the remaining 5 kg at 50k per kg. Calculate the :

(a) amount he realises from the sales ;

(b) total profit / loss ;

(c) percentage profit/ loss on his outlay of N120.00.