Problem 1.3 From the following particulars, prepare a cost statement : Stock, 1-1-2013: Raw materials Finished goods Stock, 31-1-2013: Raw materials Finished goods Purchase of raw materials Work-in-progress, 1-1-2013 Work-in-progress, 31-1-2013 Sales Direct wages Factory expenses Office expenses Selling expenses Distribution expenses 30,500 20,400 48,500 10.000 25,000 8,000 9,000 95,000 20,400 10,500 5,400 3,800 2,500 1.36 Cost Accounting Also calculate the percentage of works expenses to direct wages and the percentage of expenses to works cost. (B.Com., Banga