2) Global manufacturers produce 200,000 units of Pipe equipment and sell them at 200$ each. As a Supply chain analyst, it has asked you to analyse their expenses and give a detail description about various expenses. Below mentioned is the detail of various expenses. Prepare the Cost Sheet and Analyse it.

(5 points)

Particulars	Amount
Material on 31st December 2019	90,000$
Wages paid to production workers	40,000$
Factory Insurance	10000$
Office rent	25,000$
Management Expenses	20000$
Bank charges and Commission	5000$
Salesman commission	150000$
Warehouse Staff salaries	35000$
Factory Lighting	28000$
Work-In-Progress on 1 January 2020	50,000$
Raw material on 31st December 2020	20,000
Carriage Outwards	70000$
Material Purchased	200,000$
Cost of research	100,000$
Debt Collection Charges	60,000$
Office Salaries	30,000$
Finished goods on 31 December 2019	100,000$
Work-In-Progress on 31st December 2020	20,000$
Finished Goods on 31st December 2020	10,000$
Carriage Inward	67,000$
Delivery Van Fuel	90,000$
Supervisors Salary	99,000$