The following information of XYZ Company is given below :

Raw materials beginning	Tk. 12,000
New purchase during the year (Raw Materials)	Tk. 8,000
Ending raw materials	Tk. 12,000
Factory overhead	Tk. 4,000
Sales	Tk. 37,500
Mark-up	25%
Finished good's beginning	Tk. 15,000
Finished good, Ending	Tk. 5,000

Calculate cost of goods available to sale (Show calculation).