A Ltd., a manufacturing company, incurred the following expenses during a certain period. You are required to prepare a statement showing the subdivision or classificaiton of total cost. Rs. Materials used on specific batches 5,20,540 Wages traceable to specific batches 2,86,650 Wages for maintenance work 1,26,400 Wages to factory supervisors 34,670 Salaries to office and Admn Staff 1,24,000 Salaries to management 4,14,500 Bonus to workers 99,850 Salaries of salesmen 2,15,100 Directors' fees 95,000 Carriage inwards on raw materials 18,860 Carriage outwards 72,800 Factory rent and rates 1,28,300 Consumable stores 21,340 Depreciation of plant 83,800 Depreciation of delivery vans 21,600 Insurance on finished goods 62,500 Lubrication oil 19,450 Bad debts 20,300 Commission to salesmen 72,850 Cost of idle time in factory 18,510 Auditors fees 93,800 Dividends paid 86,800 Lighting of showroom 1,26,500 Office Expenses 1,27,000 Income tax 28,600 Wastage and Pilferage of RMs 22.450