A manufacturer presents the following details about the various expenses incurred by him:

Classify the aforementioned expenses under the various elements of cost, showing separately the total expenditure under each element

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Rs Raw materials consumed 70,000 Carriage inwards 2,000 Factory rent 2,400 Bad debts 440 Printing and stationery 620 Legal expenses 350 Carriage outwards 1,540 Indirect material 560 Power 4,600 Depreciation on furniture 160 Postage expenses 465 Repairs to plant and machinery 1,200 Salespeople's expenses 3,400 (Continued)