Calculate Factory mark up

I have opening inventory at 1nov 2016 at $108000. Closing inventory at 31 October 2017 to be $96000. Provision for untealised profit at 1 nov 2016 to be $18000. The cost of production is at $775000. How to calculate the manufacturing profit and hence the cost of production at transfer value without having the cost plus markup given in the question? Let me know if add info are needed..