2. (a) From the following particulars, you are required process a statement showing (i) The cost of materials used; (ii) the production cost; (iii)Total cost; (iv) the percentage of manufacturing overhead to wages; (v) the percentage of administration & selling overhead to production cost. Particulars Tk. Stock of raw materials on 1-01-2019 Stock of finished goods on 1-01-2019 12,800 28,000 Purchases of raw materials Direct wages 2,92,000 1,98,800 Sale of finished goods 5,92,000 Stock of raw materials 31-12-2019 13,600 Stock of finished goods 31-12-2019 30,000 Manufacturing overhead 43,736 Administrative & Selling overhead 88,956