Crowley Incorporation submits the following data for September, 2016 :

Direct labor cost Rs. 3,00,000

Cost of goods sold Rs. 11,10,000

Factory overhead is applied at the rate of 150% of direct labor cost.

Inventory accounts showed these beginning and ending balances :

September 01September 30

Finished goodsRs. 1,50,000Rs. 1,75,000

Work in process96,0001,30,000

Materials70,00074,000

Other data :

Marketing expensesRs. 1,41,000

General and administrative expenses2,29,000

Sales for the month18,20,000

Required :

An income statement with schedule showing cost of goods manufactured and sold.