$($b$)$ Develop a cost sheet from the following particulars in the book of Saraswati Publishers $($in $\text{'}000$ rupees$)$:

Raw materials purchased $=1,20,000$

Wages paid to labourers $=30,000$

Salesman's salary $,=6,000$

Cost of moulds $,=3,000$

Depreciation on machinery $=800$

Directors' fees $,=2,000$

Telephone charges $=700$

Distribution centre's godown exp. $=800$

Expenses of delivery van $=1,500$

Sales

$=2,10,000$

$16$

Paid inward freight charges $=10,000$

Directly chargeable expenses $=5,000$

Office insurance $=1,000$

Factory manager's salary $=1,000$

Office salary $,=9,000$

Showroom expenses $,=1,200$

Depreciation on office building $=800$

Market research expenses $=600$

$[$Tum over

$2$

$\backslash$table$[[,$Opening stock,Closing stock$],[$Raw materials,$12,000,20,000],[$Work in progress,$17,500,24,000],[$Finished goods,$40,000,50,500]]$