A company operates a batch costing system fully integrated with the financial accounts. The cost accountant has provided you with the following information. Balances at the beginning of the monthSh Stores ledger control account24,175 Work in progress control account19,210 Finshed goods control account34,164 Prepayments of production overheads brought forward from previousmonth2,100 Transactions during the month Materials purchased76,150 Materials issued to production26,350 Materials issued -forfactory maintenance3,280 Materials transferred between batches1,450 Total wagesDirect workersIndirect workers Net17,6463,342 Employees' deductions4,364890 Direct wages charged to batches from work tickets15,236 Recorded non-productive tme of direct workers5,230 Direct wages incurred on production of capital equipment, for use in the factory2,670 Selling and distribution overheads incurred5,240 Other production overheads incurred12,200 Sales75,400 Cost of finished goods sold59,830 Cost of goods completed and transferred into finished goods store during the month 62,130 Physical stock value of work n progress at the end of the month24,360 The production overhead absorption rate is 150% of direct wages and it is the policy of the company to include a share of production overheads in the cost of capital equipment constructed in the factory. Required: (a)Prepare the following accounts for the month. (i)Stores ledger control account, (ii)Work in progress control account, (iii)Finished goods control account, (iv)Production overhead control account, (v)Costing profit and loss account(in ledger account format).