Following data is given for ABC Company:

Cost of material used:                         Rs. 100,000

Cost of goods manufactured:                          Rs. 250,000

FOH is 50% of Direct Labor Cost.

                                                                  Opening Inventory            Closing Inventory

Raw material                                       Rs. 100,000                        Rs. 80,000

Work in process                                          45,000                             35,000

Finished Goods                                           70,000                              65,000

Prepare cost of goods sold statement