The following particulars are extracted from the books of a manufacturing company:

Out of 48 hours in a week, time devoted by the manager to the factory and the office was on average 40 hours and 8 hours, respectively, throughout the accounting year. Prepare a statement giving the following information:

(a) prime cost,

(b) factory cost as a percentage of production wages,

(c) factory cost,

(d) general on cost as a percentage factory cost and

(e) total cost.

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Rs Stock of material on 1 January 1994 47,000 Stock of material on 31 December 1994 50,000 Materials purchased 2,08,000 Office salaries (drawing) 9,600 Counting house salaries 14,000 Carriage inwards 8,200 Carriage outwards 5,100 Cash discount allowed 3,400 Bad debts written off 4,700 Repairs to plant and machinery 10,600 Rent, rates, etc.--factory 3,000 Rent, rates, etc.-office 1,600 Travelling expenses 3,100 Travelling commission 8,400 Production wages 1,40,000 Depreciation on plant and machinery 7,100 Depreciation on office furniture 600 Directors' fees 6,000 Gas and water charges-factory 1,500 Gas and water charges-office 300 General charges Manager's salary 5,000 12,000