b) The following cost and inventory data are collected from the accounting records of Alfa Company for the month ended September 30, 2021: Particulars Taka Particulars Taka Raw materials (01.09.21) 40,000 Depreciation on delivery van 9,000 Freight inwards 12,500 Direct labor 1,75,000 Power and fuel 60,000 Work managers' salary 30,000 Work in process (30.09.21) 10,000 Advertising expense 35,000 General expenses 12,500 Finished goods (30.09.21) 15,000 Bank charges 8,700 Indirect materials 9,500 Purchase of raw materials 4,25,000 Bad debts 15,000 Depreciation on plants 43,000 Purchase return 22,000 Factory rent & taxes 7,250 Sales for the month 9,10,000 Audit fees 11,000 Raw materials (30.09.21) 50,000 Finished goods (01.09.21) 6,000 Work in process (01.09.21) 15,000 Packing cost 5,300 Sales commission Depreciation on office furniture 21,000 Direct expense 6,100 Legal expense 13,000 Work Stationary 4,900 Instruction: Prepare a cost sheet of Alfa Company for the month ended September 30, 2021. 9,700