XYZ Incorporation provides the following financial data for the month of July 2020:
Beginning Inventories 'Rs.'
Direct Material	12,000
WIP	-
Finished Goods	-
1. Purchased material on accounts for Rs. 200,000
2. Defective material returned to supplier worth Rs. 5,000
3. Material and labor issued to job during the month
	Direct material	Direct Labor
Job # 101	40,000	65,000
Job # 102	50,000	80,000
Job # 103	30,000	50,000
Job # 104	25,000	40,000
Indirect	5,000	15,000
4. FOH rate is 120% of direct labor cost
5. Actual FOH cost incurred on account Rs. 250,000
Required
a) Prepare journal entries to record the preceding transactions.