stock of raw materials as on 1st january 616381

Stock of raw materials as on 1st January

25,000

Stock of raw materials as on 31st January

26,200

Purchase of raw materials

21,900

Carriage on purchases

1,100

Sale of finished goods

72,300

Direct wages

17,200

Non-productive wages

800

Direct expenses

1,200

Factory overheads

8,300

Administrative overheads

3,200

Selling overheads

4,200

Prime cost :

Rs. 40,200

Works cost :

Rs. 49,300

Cost of production:

Rs. 52,500

Cost of sales :

Rs. 56,700

Profit:

Rs. 15,600]