Don't answer if you don't know and within 10 minutes 21 Direct wages From the following figures prepare separate statements of cost and profit for the month of October, 2011 : Rs. Rs. Stock on 1st October, 2011 : Purchase of raw materials 2,85,700 Raw materials 60,600 Sale of finished goods 13,40,000 Finished goods 35,900 3,75,000 Stock on 31st October, 2011 : Factory expenses 2,12,500 Raw materials 75,000 Office and administration expenses 1,03,400 Finished goods 30,900 Selling and distribution expenses 75,000 Work-in-progress : 2,600 On 1st October, 2011 1,25,600 On 31st October, 2011 1,42,200 Sale of scrap