Nandan of banglore consignee five ₹5000 units of a product costing ₹300 each to Mr raghu ,mandya he incures ₹15000 for carriage expenses and ₹5000 for insurance .during transent 100 units of the product for lost in accident Mr.raghu recieves the remaining goods and sells 4500 units @ ₹250 per unit the expenses incurred by raghu amounted to ₹12500 the entire amount being non recoring .He reports a normal loss of 50 units Find the value of abnormal loss and closing stock