4. The following information is obtained from a manufacturing concern for a year ended 31^st December 2017

1^st January 31^st December Inventories:TakaTakaRaw materials 11,2009,200Work-in-progress4,3005,200Finished Stock 7,4009,100Purchase of raw materials Tk.1,24,000 Direct wages: Department A-32,000 hours @Tk. 4 Department B-24,000 hours @Tk. 5 Factory overhead : Fixed-Tk. 76,000 Variable-Tk. 1.75 per direct labor hour Administrative expenses-7.5% of works cost Selling expenses-60% of administrative expenses.Net profit -20% of sales Ascertain works cost, cost of goods finished, total cost of goods sold and sales