2. (a) From the following particulars, you are required process a statement showing (i) The cost of materials used; (ii) the production cost; (iii)Total cost; (iv) the percentage of manufacturing overhead to wages; (v) the percentage of administration & selling overhead to production cost.

Particulars	Tk.
Stock of raw materials on 1-01-2018	12,800
Stock of finished goods on 1-01-2018	28,000
Purchases of raw materials	2,92,000
Direct wages	1,98,800
Sale of finished goods	5,92,000
Stock of raw materials 31-12-2018	13,600
Stock of finished goods 31-12-2018	30,000
Manufacturing overhead	43,736
Administrative & Selling overhead	88,956