Calculate Prime Cost, Factory Cost, Cost of Production, Cost of Sales and Profit from the following particulars: Direct materials Direct wages Direct expenses Wages of foreman Electric power 1,00,000 Depreciation: 20,000 Factory plant 10,000 Office Premises 500 1,250 2,500 2,500 Consumable stores 500 Manager's salary 5,000 Lighting : Factory 1,500 Directors' fees 1,250 Ofice 500 Office stationery 500 StorekeepeFs wages 1,000 Telephone charges 125 Oil and water 500 Postage and Telegrams 250 Rent: Factory 5,000 Salesmen's salaries 1,250 Ofice 2,500 Travelling expenses 500 Repairs and Renewals: Advertising 1,250 Factory Plant 3,500 Warehouse charges 500 Offce Premises 500 Sales 1,89,500 Transfer to Reserves 1,000 Carriage outward 375 Discount on shares written off 500 Income-tax 10,000 Dividend 2.000