Anu consigned 200 sets of coffee mugs to Manu at proforma invoice price of Rs. 80 each, charging 10% on invoice price. She spent Rs. 3,000 on carriage and Rs. 2000 on insurance of goods. Manu sold 150 sets @ Rs. 120. She paid Rs. 1,000 on clearing charges, Rs. 1,500 for godown rent. She charged 10% commission on invoice price and 30% on surplus over the invoice price. Calculate the amount of closing stock.