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Old mathjax Webview within 5 minutes or else skip please 26 The books of a manufacturing company present the following data for the month of April, 2012: Direct labour cost Rs. 17,500 being 175% of works overhead. Cost of goods sold excluding administrative expenses Rs. 56,000. Inventory accounts showed the following opening and closing balances : April 1 April 30 Rs. Rs. Raw materials 8,000 10,600 Work-in-progress 10,500 14,500 Finished goods 17,600 19,000 Other data are : Rs. Selling expenses 3,500 General and administration expenses 2,500 Sales for the month 75,000 You are required to : (i) compute the value of raw materials purchased ; and (ii) prepare a cost statement showing the various elements of cost and also the profit earned. [C.A., Inter.]