Global manufacturers produce 200,000 units of Pipe equipment and sell them at 90$ each. As a Supply chain analyst, it has asked you to analyse their expenses and give a detail description about various expenses. Below mentioned is the detail of various expenses:

Particulars	Amount
Material on 31st December 2019	100,000$
Wages paid to production workers	50,000$
Factory Insurance	10000$
Office rent	25,000$
Management Expenses	28000$
Bank charges and Commission	55000$
Salesman commission	25000$
Warehouse Staff salaries	45000$
Factory Lighting	280000$
Work-In-Progress on 1 January 2020	90,000$
Raw material on 31st December 2020	40,000
Carriage Outwards	70000$
Material Purchased	300,000$
Cost of research	90,000$
Debt Collection Charges	73000$
Office Salaries	300000$
Finished goods on 31 December 2019	110,000$
Work-In-Progress on 31st December 2020	10,000$
Finished Goods on 31st December 2020	20,000$
Carriage Inward	72000$
Delivery Van Fuel	80000$
Supervisor’s Salary	70,000$