1) Altaf Corporation had Rs. 45,000 of raw materials on hand on May 1. During the month, the Corporation purchased an additional Rs. 120,000 of raw materials. During May, Rs. 130,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled Rs. 15,000. The debit to the Work in Process account as a consequence of direct raw materials transactions in May total?

2) Afridi Inc. has provided the following data for the month of August. The balance in the Finished Goods inventory account at the beginning of the month was Rs. 45,000 and at the end of the month was Rs. 55,000. The cost of goods manufactured for the month was Rs. 258,000. The actual manufacturing overhead cost incurred was Rs. 82,000 and the manufacturing overhead cost applied to Work in Process was Rs. 77,000. The adjusted cost of goods sold that would appear on the income statement for August is:

3) Farhan Corporation fixed monthly fixed expenses are Rs. 370,000 and its contribution margin ratio is 55%. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income or operating loss in a month when sales are Rs. 830,000?

ZEE Systems reported total sales of Rs. 204,000 at a price of Rs. 20 and per unit variable expenses of Rs. 12, for the sales of their single product.

Per Unit 'Rs.'	Total 'Rs.'
Sales	20	204,000
Variable Expenses	12	122,400
Contribution Margin	8	81,600
Fixed Expenses		100,000
Net Operating Income		(18,400)

What is the amount of contribution margin if sales volume increases by 40%?