Capital Employed in a partnership firm is ₹50,00,000. Its average profit is ₹6,00,000. The normal rate of return in similar type of business is 10%. The amount of super profit is:

₹1,00,000

Normal profit = Capital employed x Normal rate of return/100
                     = 5000000 x 10/100
                     = 500000
Average profit = 600000
Super profit = Average profit - Normal profit
                    = 600000 - 500000
                    = 100000