performance ratio and gross profit

Hi My Dear Tutor, I have two questions. Sales---x total cost of production-x production cost of sales under-absorbed--x how can i find here gross profit? Sales-(production cost of sales +under-absorbed)=gross profit-am i right? Non-current asset--x Net current asset-x Operating profit-x Loan note-x coming to this question ,how can i find here capital employed?net current asset means current asset -current liabilities so, non-current asset+current asset=equity +liability when i follow this formula net current asset just confused me to find capital employed? could you help?