Contract Price 5,00,000; Materials Purch Contract Acco 30,000 ; Direct expenses 40,000 ; Indirect 80,000 ; Work uncertified 40,000; Materials returned expens 5,000 ; Materials issued from stor Materials destroyed by fire 4,000. The construction of building was started on 1 st Aprit 000 ; Materials at site 3,000; Outst certified 2,00,000; jume, 2014. On 30-11-2014, plant costing 2,000 was 2014. Plant costing 40,000. by theft and of 500 was destroyed by fire. Plant was transferred to other 40,000 was issued to contract on 1st Ans. Total Profit 68,025 ; Profit to P& \& A /c 36 costing 2,000 was sold for Plant costing 1,000 was lost 31 , 2015 ,280; Total of Contract Accoun 2,200 . Depreciation of plant is From the following data prepare Contract Accour : (Materials)