cost of sales mark up mini excercise

Hi Mike
In the mini excercise qu 2 at the book of the lecture note book, I am struggling to work out the cost of the open inventory, I managed to work out the GP 67,500 then the cost of goods sold, then got a bit lost couldn’t seem to work out the cost of closing inventory/open inventory, can you advise me please?
I think I need more practice with these questions. are there any more in open tuition for me to practice.
Also I have a a print out I printed a while back it says cons. statement of profit and loss and oci is this now called cons. income statement? I am getting a bit confused between the termninology?
thanks in advance,
Nicola